
Global minimum tax for multinationals and large national groups in Spain
The tax would be applicable as of 1 January 2024 for Spanish entities that are part of multinational groups and those with revenues of more

The tax would be applicable as of 1 January 2024 for Spanish entities that are part of multinational groups and those with revenues of more

In companies with three joint directors appointed in the articles of association, certificates of corporate resolutions must be drawn up by all the directors of

The Central Economic-Administrative Court (TEAC) changes its criteria and establishes the need to assess the senior management employment relationship of the directors of companies and

The company is obliged to comply with commercial obligations, including the filing of annual accounts, from the same financial year in which the articles of

According to the Barcelona Provincial Court, unless thereare tie-in agreements, it is not possible to extend to acompany the restrictions to the transfer provided in

The Provincial Court rules on the validity of a clause in a shareholders’ agreement that establishes its duration until the members of the agreement acquire