06 Jul, 2023 Parent-subsidiary tax exemption: Spanish Supreme Court confirms application to a Luxembourg holding company as the beneficial owner By Maria Mera Silvia Paternain The Spanish Supreme Court (‘the Supreme Court’) has issued a judgment upholding the Spanish National High Court (“the High Court”)...
04 Jul, 2019 Growing regulatory pressure in the UK to limit dividend payments By Lauren Jackson When it comes to the payment of dividends the UK Pensions Regulator (TPR) is increasingly focused on what it considers to be “equity of...
17 May, 2017 UK regulatory risk as attitudes to dividends harden By Lauren Jackson This week saw the publication of the UK Pensions Regulator’s (tPR) Annual Funding Statement. It is clear from this statement that tPR’s...