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Awards
By Borja López
En fecha 28 de noviembre de 2017, el Tribunal Supremo resolvió varios recursos de interés casacional (núm. 807/2017, 809/2017, 812/2017, 813/2017 y 815/2017), sobre cómo ha de interpretarse el concepto de "ausencias esporádicas" ...
By Borja López
On 28 November 2017, the Spanish Supreme Court ruled several appeals (No. 807/2017, 809/2017, 812/2017, 813/2017 and 815/2017), clarifying how the concept of "sporadic absences" foreseen under the Spanish Personal Income Tax Law should be interpreted.
By Borja López
El pasado martes 23 de enero se publicaron en el Boletín Oficial del Estado las directrices generales del Plan Anual de Control Tributario y Aduanero de 2018 sobre la base de los siguientes cuatro grandes pilares:
By Borja López
On January 23, 2018, the General Guidelines for the 2018 Tax and Customs Control Plan have been published in the Official State Bulletin. The Guidelines are based on the following four main areas:
By Dharshi Wijetunga
New Zealand looks set to introduce changes to its land registration and purchase rules, which will effectively block buyers who are not ordinarily resident in or citizens of New Zealand...
By Tiffany de Waynecourt-Steele
That may be significant for Trustees as Lenders where a Settlor of an art trust intended the artworks for public display.
We are pleased to announce that Anaford Attorneys has been shortlisted for the WealthBriefing Swiss Awards.
By Borja López, Lucila Vidal-Aragón
El Tribunal Superior de Justicia de la Unión Europea (en adelante, "TJUE") ha dictado sentencia de 7 de septiembre de 2017, en el asunto C-6/16, Eqiom SAS y Enka SA vs. el Ministro de Hacienda y Cuentas Públicas francés, en el que confirma la exención de retener en el reparto de dividendos cuando la matriz esté situada en otro Estado Miembro de la Unión Europea y ésta esté controlada, directa o indirectamente, por una o varias personas residentes en un Estado no perteneciente a la Unión Europea.
By Borja López, Lucila Vidal-Aragón
On 7 September 2017, the Superior Court of Justice of the European Union (hereinafter, "CJEU") rendered its ruling in the case of C-6/16, Eqiom SAS and Enka SA vs. the French Minister of Finance and Public Accounts.
By Milan Patel
A long-running criminal investigation into Pictet, Zuercher Kantonalbank and HSBC in Switzerland appears to be standing still.
By Borja López, Fabricio González
El anteproyecto de Ley del Presupuesto de la Comunidad Autónoma de Andalucía para el año 2018 contiene una propuesta de reforma para el Impuesto sobre Sucesiones y Donaciones que entrará en vigor en enero del 2018.
By Borja López, Fabricio González
The Budget Law for the region of Andalusia contains a proposal for the tax reform of the Inheritance and Gift Tax, which will enter into force in January 2018.
By Fabricio González
Hasta ahora, este tipo de declaraciones se realizaban en varios apartados del modelo 200 del Impuesto sobre Sociedades.
By Fabricio González
The 232 Form must be submitted electronically to the Spanish Tax Authorities in the month following the ten months at the end of the tax period applicable to the submitted information.
By Enrique Lucas, Isabel Medrano
The use of Spanish holding companies to invest in Latin America ("LATAM") offers a number of tax benefits for investors.