Pursuant to the transposition in Spain of the Council Directive (EU) 2021/514 of 22 March 2021 (so-called “DAC7”) and the implementation of the Model Rules for Reporting by Platform Operators developed by the OECD/G20 BEPS...more
The new Spanish Controlled Foreign Company rules might have a major impact on non-resident holding companies, and particularly those resident in a country outside the EU and the EEA due to the controversial (and, in our view,...more
The Spanish Supreme Court has recently issued a judgment concluding that a Canadian pension qualifies for the same tax treatment as Spanish pension funds and is therefore entitled to obtain the refund of the withholding tax...more
2/15/2021
/ Canada ,
Corporate Taxes ,
Employee Benefits ,
EU ,
Income Taxes ,
Non-Resident Income Taxes ,
Pensions ,
Spain ,
Supreme Court of Spain ,
Tax Planning ,
Withholding Tax