Member Articles

In the last few years, many multinationals are implementing in their organizations so-called “Bring Your Own Device” (BYOD) policies.  What is “BYOD”? It is a new trend in the management of technological infrastructure within companies where employees bring their own devices to the workplace, thereby reducing the number of devices that companies have to provide to employees, with the consequent reduction in costs ...

Although we observed a increasingly widespread use of computer-based solutions in the cloud ( cloud computing ) in the information systems of companies and administrations, sometimes the obvious advantages it brings to the customer do not pay the necessary attention to the assessment of corporate risks that can generate its adoption ...

Traditionally the Spanish business sector has financed its growth primarily through bank loans. However, the current  restrictions on  credit  (derived not only from the crisis but of growing capital constraints of banks themselves) have to seek funding  alternative  or complementary to the bank ...

1. Interest on Equity and Dividends: the Brazilian Perspective Brazilian companies have two main instruments for remunerating shareholders for the  capital invested in companies: dividends and interest on net equity (“Juros sobre o capital própio”, referred to as “IoNE” in this article). Both instruments can be used at the same time, but their tax treatment will depend on the particular characteristics of  each case ...

The Gap Between Revenues and Expenses in the Electricity and Gas Systems. The new legislation is contained in Royal Decree-Law  of March 30, 2012, transposing measures concerning domestic electricity, gas markets and electronic communications ...

As a result of its climate, Spain enjoys a strategic position within the European Union for theproduction of renewable energy, hence its long-standing commitment over the years to promoteresearch and development in such energy sources ...

As a result of its climate, Spain enjoys a strategic position within the European Union for theproduction of renewable energy, hence its long-standing commitment over the years to promoteresearch and development in such energy sources ...

Insolvency Law can hardly reconcile business preservation and creditors satisfaction, so it usually sacrifices one or the other principle being therefore qualified as more or less debtor friendly. The question is whether preservation of business should take place in a prior stage, that of the pre- insolvency, leaving liquidation for the terminal insolvency situations ...

After becoming the object of several infringement procedures conducted by the European Commission, Spain has been forced to amend several non-resident income tax provisions to ensure those provisions comply with the principles enshrined in the Treaty on the Functioning of the European Union ...