Spain

Kareena Teh and Catherine Wong of EY assess how corporate protocols to conduct effective internal investigations must be flexible and consider different laws, regulations and enforcement requirements.

Gonzalo Rincón de Pablo of Garrigues takes a look at mortgage novations and explains why taxpayers should take care with the costs of renegotiating mortgage facility agreements.

The technological revolution has led the OECD to attempt to redefine the concept of permanent establishments. Antonio A Weffer of Baker & McKenzie Luxembourg discusses how the related notion of the finance function is evolving in a digital cross-border setting.