News published in INFORMA 2017

New features introduced in the INFORMA programme during NOVEMBER

140193-SPECIAL REGIMES. JOINT VENTURES. MANAGER IDENTITY

The articles of association of a JV must include the details of the manager and his/her address, among other elements.

140194-TAX RESIDENCE. RESIDENT MANAGER OF FOREIGN COLLECTIVE INVESTMENT INSTITUTIONS

Foreign collective investment institutions that are managed via a resident management company in Spain do not meet any of the requirements established in article 8.1 of the Spanish Corporation Tax Act, and are therefore not considered tax residents in Spain.

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