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Non-Spanish resident pension funds are entitled to the refund of withholding tax on dividends paid by Spanish resident companies
Go to article Guillermo Canalejo, Blanca García Velloso. European Tax Blog (europeantax.blog), 02/02/2021
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Alfredo Cabellos Ballenilla, Guillermo Canalejo. Actualidad Jurídica Uría Menéndez, n.º 27, 2010
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El Supremo y la carga de la prueba del abuso fiscal
Carlos Arrieta Martínez, Guillermo Canalejo. Expansión (expansion.com), 28/06/2023
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L’Espagne instaure un nouvel impôt sur la fortune et impose la détention indirecte de biens immobiliers : examen comparé avec l’IFI français
Guillermo Canalejo, Sébastien de Monès. Revue Fiscalité Internationale, n.º 2, 2023
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The new Spanish tax regime on carried interest income earned by Spanish residents
Guillermo Canalejo. International Bar Association (ibanet.org), 27/03/2023
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Carried-Interest Income earned by Spanish Tax Residents: Beware! You may qualify for a 50% Income Tax Rebate!
Go to article Guillermo Canalejo, David López. European Tax Blog (europeantax.blog), 08/12/2022
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Spain. Outbound acquisitions: tax planning for European expansion in a changing landscape
Guillermo Canalejo. Ruchelman (ruchelaw.com), 07/06/2022
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Spain. Outbound acquisitions: tax planning for European expansion in a changing landscape
Guillermo Canalejo. Ruchelman (ruchelaw.com), 2021
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Joint Ventures in Spain
Carlos Arrieta Martínez, Guillermo Canalejo. The Partnership Tax Practice Series, 2020
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Spain. Outbound acquisitions: tax planning for European expansion in a changing landscape
Guillermo Canalejo. Ruchelman (ruchelaw.com), 2020
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Relevante cambio de doctrina
Guillermo Canalejo. Expansión (expansion.com), 06/07/2021
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Spanish National Court follows CJEU in placing burden of proving abuse on Spanish tax authorities
Go to article Guillermo Canalejo, David López. European Tax Blog (europeantax.blog), 29/06/2021
