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New Spanish Tax Regime for Qualifying Bond Offerings May Boost High-Yield Bond Markets

New rules will facilitate privately held companies’ access to bond financing and reassure Spanish investors. On June 28, 2014, Law 10/2014, on the organization, supervision and solvency of credit institutions (Law...more

7/22/2014  /  Bonds , EU , International Tax Issues

Tax Ruling Offers Welcome Clarification on Spanish Regime for Qualifying Bond Offerings

New tax ruling addresses controversial aspects of the Spanish tax regime applicable to qualifying bond offerings. The Spanish Tax Authorities recently published Binding Tax Ruling V3670-13 (the Ruling), which...more

2/13/2014  /  Bonds , EU , Income Taxes , Tax Reform
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