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Firm: Garrigues

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An Alternative to Bank Financing: High Yield
Garrigues, May 2013

Traditionally the Spanish business sector has financed its growth primarily through bank loans. However, the current  restrictions on  credit  (derived not only from the crisis but of growing capital constraints of banks themselves) have to seek funding  alternative  or complementary to the bank...

Brazilian Interest Payments on Net Equity (Juros Sobre o Capital Próprio): An International Perspective
Garrigues, February 2013

1. Interest on Equity and Dividends: the Brazilian Perspective Brazilian companies have two main instruments for remunerating shareholders for the  capital invested in companies: dividends and interest on net equity (“Juros sobre o capital própio”, referred to as “IoNE” in this article). Both instruments can be used at the same time, but their tax treatment will depend on the particular characteristics of  each case...

New Energy Industry Legislation in Royal Decree-Law
Garrigues, April 2012

The Gap Between Revenues and Expenses in the Electricity and Gas Systems. The new legislation is contained in Royal Decree-Law  of March 30, 2012, transposing measures concerning domestic electricity, gas markets and electronic communications...

Renewable Energy in Spain: Renew or Perish
Garrigues, February 2011

As a result of its climate, Spain enjoys a strategic position within the European Union for theproduction of renewable energy, hence its long-standing commitment over the years to promoteresearch and development in such energy sources...

Renewable Energy in Spain: Renew or Perish
Garrigues, February 2011

As a result of its climate, Spain enjoys a strategic position within the European Union for theproduction of renewable energy, hence its long-standing commitment over the years to promoteresearch and development in such energy sources...

Make or Break Time for Insolvency Law? Towards a Business Restructuring Law
Garrigues, July 2010

Insolvency Law can hardly reconcile business preservation and creditors satisfaction, so it usually sacrifices one or the other principle being therefore qualified as more or less debtor friendly. The question is whether preservation of business should take place in a prior stage, that of the pre- insolvency, leaving liquidation for the terminal insolvency situations...

Spain: New Developments in Non-Resident Income tTax
Garrigues, May 2010

After becoming the object of several infringement procedures conducted by the European Commission, Spain has been forced to amend several non-resident income tax provisions to ensure those provisions comply with the principles enshrined in the Treaty on the Functioning of the European Union...

 

 

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