The Spanish Supreme Court has released a relevant decision regarding the taxation in Spain of dividends collected by non resident Investment Funds from Spanish distributing entities in whose capital they participate....more
One of the UK Government's central objectives for Brexit is to bring an end to the jurisdiction in the UK of the Court of Justice of the EU ("CJEU"). A necessary implication of this objective is that, unless agreed otherwise...more
On June 23, the UK electorate took the historic decision to leave the European Union, a process that has never been undertaken by any member state. While the vote itself does not trigger the process of exit from a legal...more