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Recent publications
Remote Work and Permanent Establishment in Spain: When Is It Triggered
The rise of cross-border remote work has reignited the debate on permanent establishment in Spain. When employees or executives work remotely from Spain for foreign entities, significant tax risks may arise under OECD criteria.
Shareholders’ Agreements in Spain after Supreme Court Judgment 1713/2025: Key Practical Implications
Shareholders’ agreements remain a key tool in Spanish corporate practice. However, Supreme Court Judgment 1713/2025 limits on where such agreements conflict with mandatory provisions of company law.
Pay Transparency in the EU: A Structural Shift in Equal Pay Law
Directive (EU) 2023/970 introduces a new framework for pay transparency and equal pay, imposing clear obligations on employers and strengthening employees’ rights in addressing the gender pay gap across Europe.
