Antonio Barba

Socio de Financiero y Tributario

Abogado en ejercicio desde 1996, siempre ligado al asesoramiento tributario con especial inclinación al área internacional. Periódicamente, presta asesoramiento jurídico y fiscal a empresas españolas en sus inversiones en el extranjero y también a empresas extranjeras en sus inversiones en España.

BEPS – ¡Por fin llegó la firma del Convenio Multilateral!

Ayer tuvo lugar en la sede de la OCDE una de las ceremonias más esperadas en el ámbito de la fiscalidad internacional: la firma del Convenio Multilateral contra la erosión de bases imponibles y el traslado de beneficios. Inicialmente sesenta y ocho jurisdicciones (aquí la lista) han firmado el Convenio, cuyas cláusulas cruzadas entrarán en vigor una vez concluyan los trámites parlamentarios nacionales necesarios para la firma de tratados.

Kokott, Rex and European holdings

Any reader interested in international taxation will agree that we currently face challenging times for legal certainty. For this reason, I allow myself to recall the story of Lon L. Fuller on Eight ways to fail to make law, a lesson which is given by good professors in the first year of any law degree and which our legislators would seem to forget when taking up their office. By doing so, I do not seek to criticize solely our politicians, since the laws emanating from the EU are often worse than our national laws.

Dividend withholding tax, free movement of capital and supreme courts: shall I move to Amsterdam?

I am sure you are all aware that recently the Dutch Supreme Court referred to the EUCJ two preliminary rulings on whether foreign investment funds should benefit from the same dividend withholding tax exemptions available for domestic funds (FBIs) and the specific features to check when comparing both. It is true that it has taken years for the Dutch court to change its traditional view that Dutch funds were incomparable, but it is always better late than never. Yet it has gone unnoticed that at the same time the Spanish Supreme Court has issued several...