Carlos Rodriguez

Carlos Rodriguez

DLA Piper

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International Tax News - March 2014

NETHERLANDS: TAX TREATMENT OF HYBRID FINANCE INSTRUMENTS IN THE WAKE OF TWO LANDMARK CASES - The Dutch Supreme Court has given its judgment in two landmark cases regarding the classification of hybrid finance...more

3/27/2014 - Corporate Taxes EU Financial Instruments International Tax Issues Tax Incentives

Spain amends tax treatment of debt restructuring

As a result of a substantial reform of the Insolvency Law, starting January 1, 2014 the tax treatment of debt restructuring modifies both Spain's Corporate Income Tax Law and its stamp duty regulations....more

3/26/2014 - Corporate Taxes EU Insolvency Restructuring

International Tax News - January 2014

WHEN THE PARTIES WANT AN AGREEMENT TO DISAPPEAR: THE US TAX RESCISSION DOCTRINE - The old saw about the best-laid plans of mice and men also goes for international tax planning and transactions with significant tax...more

1/24/2014 - Corporate Taxes Double Taxation Income Taxes International Tax Issues Value-Added Tax

Domestic double taxation relief applicable to capital gains derived by EU resident entities on disposal of shares in Spanish...

Following the non-discrimination principle, in response to an appeal dated 25 Octobe the Spanish Supreme Court has applied a tax credit to avoid double taxation, provided in the Corporate Income Tax Law for Spanish resident...more

1/23/2014 - Capital Gains Corporate Taxes Double Taxation EU Income Taxes International Tax Issues Tax Credits

International Tax News - October 2013

COLOMBIA ISSUES TAX HAVENS LIST: 4 THINGS TO NOTE FOR THOSE DOING BUSINESS IN COLOMBIA - Colombia has issued its list of tax havens – an act that will negatively impact the tax effects of doing business in Colombia...more

10/31/2013 - Australia Carbon Taxes Foreign Currency GAAR India International Tax Issues Tax Haven The Patent Box UK

Spain modifies patent box regime – 7 things to know

Spain’s modified "patent box" regime is now in effect. The most important developments – which became effective September 29 – are the following: 1. The exemption on revenues from granting the right to use...more

10/31/2013 - EU Exemptions Patents The Patent Box

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