
Asset deal vs. share deal in small market M&A transactions: key considerations for structuring wisely
In the field of small market M&A transactions, the choice between structuring a transaction as a transfer of assets or as a sale of shares
The bylaws are a set of essential rules governing both the operation and the internal organization of a company. The execution of the bylaws is a mandatory requirement in the public deed of incorporation for a company to acquire legal personality, which is materialized by their registration in the Commercial Register.
The bylaws governing companies must include, as a minimum, the following information:
The founding shareholders are free to include in the articles of association and bylaws all those covenants and conditions that they consider appropriate for the proper functioning of the company, provided that they do not contravene the laws in force or the essential principles of the type of company chosen.

In the field of small market M&A transactions, the choice between structuring a transaction as a transfer of assets or as a sale of shares

Executive Summary The High Court of Justice of Madrid, in its ruling 681/2025 of 17 September (rec. no. 1991/2021), confirms that a tax residence certificate

Executive Summary In its ruling on the unification of criteria on 17 July 2025 (Ruling 03697/2025), the Central Economic-Administrative Court (TEAC) established that taxpayers covered