Tag Archives: tax

Spanish Supreme Court to rule regarding withholding tax on dividends paid to EU hedge funds

The Spanish Supreme Court has recently admitted a claim regarding withholding tax (“WHT”) on dividends paid by Spanish listed companies to EU hedge funds. These EU hedge funds have requested a WHT refund because they have borne a WHT higher than the one that would have been applicable to comparable Spanish collective investment undertakings. In […]

Not only bad news from the United States

While we have been bombarded almost daily with the unfair increase in custom duties on olive oil and wine products to the United States (“US”), we have also received good news from the US.  On 16 July 2019, the US Senate finally ratified (after years of suspension by the US Senator Rand Paul) the protocol […]