Articles
EMEA Tax Transactions Guide 2014
The aim of this Guide is to provide you with basic information regarding the taxation of transactions taking place – or involving entities established – in a number of EMEA jurisdictions.
The aim of this Guide is to provide you with basic information regarding the taxation of transactions taking place – or involving entities established – in a number of EMEA jurisdictions.
The Spanish "REIT" was founded in October 2009 under the name of Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario ("SOCIMI"). Its legal regime was set out in the Law 11/2009 of 26 October, which was subsequently amended by Law 16/2012 of 27 December to relax the legal requirements for their incorporation, remove the regulatory barriers and enhance the tax treatment applicable from 2009.
Credit funds are increasingly marketed to French insurance companies (entreprises d'assurance). Other similar institutions, such as contingency institutions (institutions de prévoyance) and complementary pension institutions (institutions de retraite complémentaire), also appear as an important source of debt financing. Learn more about this here.
A short article on retroactive invoice correction.
What legislation is applicable to insolvencies and reorganisations? What criteria are applied in your country to determine if a debtor is insolvent?