Nicolás Cremades and Inés Mora-Figueroa of Garrigues detail the impact of the Spanish participation exemption regime’s modification on the controlled foreign company regime, and how a Directorate General of Taxes ruling has enhanced clarity
Juan Luis Zayas and Nicolás Cremades of Garrigues describe the current status of DAC6 in Spain and consider the various issues that may raise concerns for intermediaries and taxpayers.
