Brazilian companies can compensate their shareholders both with dividends or paying interest on equity (“juros”). The former is, under certain conditions set out in the
The tax loss on the sale of Spanish shares will no longer be allowed for tax purposes as from January 2017, due to the change
The Canary Islands, which form part of the Kingdom of Spain for all purposes, enjoy several very interesting tax incentives. Most of these tax advantages
The advantages of a tax group in Spain should not be overlooked. The possibility to offset profits and losses of the different companies pertaining to
In a recent landmark judgment, the Spanish Supreme Court (Justice Emilio Frias) has ruled that European Union Companies selling their shareholding in Spanish companies are
The Government has proposed a new bill, which will come into force retroactively as from January 1st, 2013, which will disallow the deduction of Impairment
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