The binding ruling V0066-18 of the Spanish Tax Office analyzes the evidences which determine that a server located in Spain is a “Permanent Establishment” (PE), based on OECD rules.
In this case, a trading company resident in Ireland is planning to install a server in Spain in order to be close to its market. The server will be controlled from Ireland, and there will not be any employees in Spain.
The EU Member States have reached agreement on new measures to help resolve double taxation problems for all citizens and businesses across the EU.
It is a new informative declaration regarding assets and rights of financial nature located or managed abroad. It was introduced by the 7/2012 law of 29th of October.
The Administration of the President Donald Trump has announced a tax plan that proposes to reduce the Corporate Taxes, modify the Personal tax rates, and eliminate most deductions for individuals other than mortgage interest and charitable contribution deductions.
The Unit Linked goes one step further than life insurances instruments. It covers death, disability or retirement, but also allows the policyholder to choose in which stocks, bonds or mutual funds invest the product.
The Unit Linked combines the tax benefits of life insurance with the profitability and liquidity of an investment instrument, being advantageous too for inheritance and wealth tax planning.
