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News

In re Appraisal of Regal: deal-price-less-synergies valuation method is “first among equals”

The court’s decision in In re Appraisal of Regal Entertainment Group (C.A. No. 2018-0266-JTL (Del. Ch. May 13, 2021)) is the most recent in a line of cases confirming that the...

News

Italy: new tax incentives for electronic payment instruments

Following the tax relief introduced by Article 22 of Law Decree No. 124/2019, as converted into law by Law No. 157/2019, according to which merchants may obtain tax credits of 30% of the...

Analysis

Spain: Law 11/2021 implementing ATAD and introducing other measures against tax fraud
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The Spanish Parliament has finally approved Law 11/2021, of 9 July, on measures to prevent and fight against tax fraud (“Law 11/2021”) which implements several aspects of...

News

Luxembourg is modernising its securitisation law

The Luxembourg law on securitisation dated 22 March 2004 (the “Securitisation Law”) has been tremendously successful in providing a flexible and secure framework for Luxembourg...

Analysis

Spain: Digital Services Tax is in force - key features and insights
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The Spanish Digital Services Tax is levied on certain digital services provided by large multinational companies with the participation of users located in Spain, regardless of their tax...

Insights

Foreign creditors get more say under new Hong Kong – mainland China insolvency arrangement
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A new era has been ushered in following the arrangement on the mutual recognition of, and assistance with, insolvency-related proceedings and restructurings between Hong Kong and mainland...

News

The importance of being collaborative

A recent judgment from the Luxembourg administrative tribunal of 11 May 2021 illustrates the unpleasant consequences which may result when corporate and tax aspects are not aligned.

News

Spain passes the Digital Services Tax regulations and tax return

Though effective since January 2021, the Spanish Digital Services Tax has still not been fully implemented. The approval of the regulations and the tax return allow to better understand the ...

Insights

Structuring options for foreign fund sponsors in China
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China's burgeoning private debt market offers significant opportunities for foreign private credit sponsors. Even before the pandemic, many Chinese companies were in acute need of debt...

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