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28 November, 2018

Draft Bill on Digital Services Tax

Although it is not clear if it will be finally approved due to the lack of sufficient parliamentary support, Draft Bill on Digital Services Tax was released last month. Known as “the Google tax”, it is an indirect levy (in the words of the draft, compatible with VAT), which aims to tackle the problems of digital business […]

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16 November, 2018

Banks liable for the Stamp Duty on mortgage loans

Up to a little less than a month ago, borrowers were the taxpayer of the Stamp Duty on mortgage loans. However, on October 16, 2018, the Supreme Court unexpectedly changed its criterion stating that said tax had to be paid by the lenders. Up to a little less than a month ago, borrowers were the […]

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20 March, 2018

PCA tribunal finds against investors in Czech solar power arbitration (Wirtgen and others v Czech Republic)

Arbitration analysis: Clifford J Hendel, partner with the Spanish law firm Araoz & Rueda, examines a Permanent Court of Arbitration (PCA) tribunal’s rejection of the claimant foreign investors’ case that the respondent state had breached its obligations to them under a bilateral investment treaty (BIT) when it amended its incentive regime for the renewable energy […]

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