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Non-Spanish resident pension funds are entitled to the refund of withholding tax on dividends paid by Spanish resident companies
Ir para artigo Guillermo Canalejo Lasarte, Blanca García Velloso. European Tax Blog (europeantax.blog), 02/02/2021
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Alfredo Cabellos Ballenilla, Guillermo Canalejo Lasarte. 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 Lasarte. 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 Lasarte, 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 Lasarte. 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!
Ir para artigo Guillermo Canalejo Lasarte, David López Pombo. 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 Lasarte. Ruchelman (ruchelaw.com), 07/06/2022
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Spain. Outbound acquisitions: tax planning for European expansion in a changing landscape
Guillermo Canalejo Lasarte. Ruchelman (ruchelaw.com), 2021
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Joint Ventures in Spain
Carlos Arrieta Martínez, Guillermo Canalejo Lasarte. The Partnership Tax Practice Series, 2020
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Spain. Outbound acquisitions: tax planning for European expansion in a changing landscape
Guillermo Canalejo Lasarte. Ruchelman (ruchelaw.com), 2020
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Relevante cambio de doctrina
Guillermo Canalejo Lasarte. 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
Ir para artigo Guillermo Canalejo Lasarte, David López Pombo. European Tax Blog (europeantax.blog), 29/06/2021
