Spain’s Basque Country extends participation exemption regime to capital gains on transfer of shares in Spanish companies
By Miguel Baz
Spain’s autonomous Basque Country region has extended its participation exemption regime (applicable to foreign participations) to capital gains derived from the transfer of shares in Spanish companies (dividends were already exempted).
The Basque Country’s participation exemption regime took effect on 1 January 2014. It exempts dividends and capital gains derived from the transfer of shares in both Spanish and non-Spanish companies, provided that the following requirements are met…
Click on the link below to read the rest of the DLA Piper briefing.
News from DLA Piper
News from The Lawyer
Briefings from DLA Piper
DLA Piper has released the 29 September 2014 issue of its Health Alert, which focuses on judgments, legislation and reports in the health sector.
Facing the looming economic threat: third parties retain the right to intervene in threatened industrial action
Third parties have retained the recently acquired right to intervene to protect their interests in the face of threatened industrial action.
Analysis from The Lawyer
Shearman & Sterling is making its presence felt in the City, squaring up to magic circle firms and looking to muscle in on key relationships. Private equity house Bridgepoint is one outfit that has had its head turned by the US firm.
A new breed of lawyer is smoothing the path for companies entering emerging or unstable jurisdictions