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I’m your father: how filiation is determined by Spanish law
Intuitively, we all understand that filiation is essentially a biological fact: every human being has been conceived and procreated by others. The law recognizes and regulates this natural event by establishing a series of obligations between parents and children. Thus it establishes a legal bond that will never be broken as long as one of […]
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Offshore Companies and Tax Havens: A tale of “pirates”
April 2016. The media bring the Panama Papers to light, one of the largest information leaks in history. Confidential documents held by Panamanian law firm Mossack Fonseca reveal a list of offshore companies, registered in tax havens, whose owners and managers include multiple celebrities and political leaders. In public opinion, the main objective of establishing […]
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THE PANAMA PAPERS SCANDAL
Our Managing Partner, Celsa Núñez, was interviewed on TVE’s newscast to offer her insights as a specialist in International Law on the Panama Papers scandal and the creation of offshore companies. There is no single criterion for defining a tax haven, but all share two common traits: “the tax burden is low, and they have […]
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TRICK OR TREAT: the doors your children should never knock on
In family gatherings, it is customary for the host to take a hold of the photo album placed over the tablecloth or (if someone is well-versed in new technologies) to use the television set or any digital device to show the photos to the guests. Of course, most of these snapshots are of children, often […]
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Intellectual Property Law reform
On January 1, 2015, Law 21/2014 of November 4 became effective, amending the Revised Text of the Copyright Act of 1996 (LPI). The two pillars of this reform have been the digital canon and the AEDE (Spanish Association of Spanish Newspaper) canon, better known as Google tax. As far as the digital canon, this is […]
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Not without my children
To paraphrase the title of a famous book that was adapted into film, and after a holiday period such as the one we’ve recently experienced, it is normal to receive inquiries from distressed parents when one of them has not brought back the children after the period of time rightfully allotted to them. We are […]
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The Aura of Luxury in Online Sales
On 5th November 2013, the economic newspaper ‘Expansión’ published a piece that sparked panic among online vendos and distribuíos of luxury products (principally perfumes): “La Justicia impide la reventa de marcas de lujo en Internet” (“The law prevents the resale of luxury brands online”). After reading this headline, specialist law firms received a barrage of enquiries […]
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Comparison between residents and non-residents in the tax treatment of donations and successions
On September 3, 2014, the European Court of Justice ruled on case number C-127/12 concerning a breach by Spain to uphold its obligations under article 63 of the Treaty on the Functioning of the European Union. As pertains to this case, article 63 prohibits states from taking measures restricting the movement of capital between Member […]

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