Publications

2019

Getting The Deal Through: Private Client 2019. Spain Chapter

Author: Ernesto Lacambra – January 2019

Ernesto Lacambra, partner of Cases&Lacambra, contributes with the Spanish chapter to the Getting the Deal Through Guide to Private Client, published by Law Business Research and Forsters LLP. Given international mobility, this volume of the Getting the Deal Through series provides a resource to guide wealthy people and their families, as well as their local advisors, through the often very different legal frameworks that they may face in other jurisdictions in which they decide to live, do business and invest. This guide seeks to bring together the main issues of importance for a private client in this situation: rules on taxes, inheritance, ownership, and management of property and immigration.

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Getting The Deal Through: Private Client 2019. Andorra Chapter

Authors: Cases&Lacambra – January 2019

Cases&Lacambra contributes to the Andorran chapter of Getting the Deal Through Guide to Private Client, published by Law Business Research and Forsters LLP. Given international mobility, this volume of the Getting the Deal Through series provides a resource to guide wealthy people and their families, as well as their local advisors, through the often very different legal frameworks that they may face in other jurisdictions in which they decide to live, do business and invest. Private Client seeks to bring together the main issues of importance for a private client in this situation: rules on taxation, inheritance, ownership and management of property and immigration.

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International Comparative Legal Guide to Private Client 2019. Spain Chapter

Authors: Ernesto Lacambra – January 2019

Ernesto Lacambra, partner of Cases & Lacambra, contribute with the Spanish chapter of the International Comparative Legal Guide to: Private Client, published by Global Legal Group and Macfarlanes. This edition covers common issues in the laws and regulations of private clients – including pre-entry tax planning, connection factors, tax issues on internal investment, estate planning, trusts and foundations, immigration issues and tax treaties – in 35 jurisdictions.

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International Comparative Legal Guide to Private Client 2019. Andorra Chapter

Authors: Cases&Lacambra – January 2019

Cases&Lacambra contributes with the Andorran chapter of the International Comparative Legal Guide to: Private Client, published by Global Legal Group and Macfarlanes. This edition covers common issues in the laws and regulations of private clients – including pre-entry tax planning, connection factors, tax issues on internal investment, estate planning, trusts and foundations, immigration issues and tax treaties – in 35 jurisdictions.

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Chambers Practice Guide: Structured Finance & Derivatives 2019. Andorra

Author: Miguel Cases – January 2019

Miguel Cases and Pablo Asensio Torres, partner and associate of Cases & Lacambra, contribute with the Andorran chapter to the Structured Finance & Derivatives Chambers & Partners guide, published by Chambers and Partners and Homburger. The Structured Financing and Derivatives guide provides expert legal comments on the key issues for companies involved in capital markets. The guide covers important developments in the most important jurisdictions.

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Article: “Cuando el Real Decreto-Ley no es la solución

February 2019

This article was published in Cinco Días.

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Getting The Deal Through: Banking Regulation 2019. Andorra Chapter

Authors: Miguel Cases & Marc Ambrós – March 2019

Miguel Cases and Marc Ambrós, partners of Cases & Lacambra, contribute to the Andorran chapter of Getting the Deal Through Guide to Banking Regulation 2019, published by Law Business Research and Wachtell, Lipton, Rosen & Katz. This volume of the Getting the Deal Through series offers an overview of the rules governing the banking sector and a comparative analysis of key issues. Topics discussed include the regulatory framework, supervision and compliance, capital requirements, property, restrictions and implications and changes in control.

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Legal Flash: “Andorra completes adherence to SEPA framework”

Authors: Miguel Cases & Laura Nieto – March 2019

Legal Flash prepared by the Banking & Finance team of Andorra on the recent accession of Andorra to the SEPA framework. As of March 1, 2019, the Principality of Andorra (“Andorra” or the “Jurisdiction”) and the State of the Vatican City / Holy See became part of the payment systems of the Single Payment Area in Euros (“SEPA”). The origins of SEPA lie in the need to strengthen the euro as a common currency of the European Union (“EU”).

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Article: “Potenciales limitaciones a la concesión de préstamos al sector privado: ¿intervencionismo excesivo?”

Authors: Toni Barios & Esteban Cuyás – March 2019

This article was written by Toni Barios and Esteban Cuyás, partner and associate of the Firm, published in Expansion Jurídico.

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Global Legal Insights to Banking Regulation 2019. Andorra Chapter

Authors: Miguel Cases & Marc Ambrós – March 2019

Miguel Cases and Marc Ambrós, partners, contribute with the Andorran chapter of “Global Legal Insight to Banking Regulation” published by Global Legal Group and coordinated by Bär & Karrer. Through this edition, this guide covers key issues, including regulatory architecture, issues, and developments, bank capital requirements, bank governance / internal controls, Fintech, rules governing the relationships of banks with their customers and other third parties in 28 jurisdictions.

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Iberian Lawyer Special Report on Tax: “Dangerous liason

Author: Ernesto Lacambra – April 2019

The participation of our partner, Ernesto Lacambra, in the report by Iberian Lawyer on the Special Report on Tax.

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Chambers Practice Guide: Fintech 2019 – Andorra

Authors: Miguel Cases & Laura Nieto – April 2019

Nowadays, FinTech is a great challenge for companies due to their regulations and opportunities. We encourage reading our collaboration in this Practice Guide, published by Chambers and Partners and coordinated by Block.one. Our professionals, Miguel Cases, Laura Nieto Silvente and Pablo Asensio Torres, provide their expert legal commentary on FinTech in the Principality of Andorra. This Guide is intended to cover the most important developments that occur at FinTech in the most important jurisdictions.

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International Comparative Legal Guide to Public Investment Funds 2019. Andorra Chapter

Author: Marc Ambrós – April 2019

Marc Ambrós collaborates  in the Andorran chapter of “International Comparative Legal Guide to Public Investment Funds”, published by Global Legal Group and coordinated by Davis Polk & Wardwell LLP. This guide covers common issues in public investment funds – including registration, regulatory framework, commercialization of public funds and tax treatment – in 17 jurisdictions.

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International Comparative Legal Guide to Public Investment Funds 2019. Spain Chapter

Authors: Miguel Cases & Galo Juan Sastre – April 2019

Miguel Cases and Galo Juan Sastre Corchado have collaborated in the Spanish chapter of “International Comparative Legal Guide to Public Investment Funds”, published by Global Legal Group and coordinated by Davis Polk & Wardwell LLP. Both experts offer a broad analysis of the key issues that affect public investment funds in Spain.

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Chambers Practice Guide: Real Estate 2019 – Andorra

Authors: Miguel Cases & Marc Ambrós – April 2019

The Real Estate sector is constantly evolving. For this reason, it is vital to be up to date with the new regulations that affect this sector. Our professionals have contributed their Andorran experience in the Andorran chapter of the Real Estate Guide, published by Chambers and Partners and coordinated by DLA Piper. This international guide provides expert legal comments on key issues for companies that participate in real estate. In fact, it covers important events in the most important jurisdictions.

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Global Legal Insights to International Arbitration 2019. Andorra Chapter

Author: Miguel Cases – May 2019

The collaboration of one of our professionals in the Andorran chapter for GLI to International Arbitration 2019. This prestigious publication, published by the Global Legal Group and coordinated by Garrigues, gathers the particularities and developments in this sector in 36 jurisdictions. C&L has written the Andorran chapter.

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Global Legal Insights to International Arbitration 2019. Spain Chapter

May 2019

The collaboration of our Litigation & Arbitration team in the Spanish chapter for GLI to International Arbitration 2019. This prestigious publication, published by the Global Legal Group and coordinated by Garrigues, gathers the particularities and developments in this sector in 36 jurisdictions. C&L has written the Spanish chapter.

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Tax Newsletter: “Tax aspects on non-productive assets of legal entities in Catalonia

Authors: Ernesto Lacambra & David Navarro – May 2019

Cases & Lacambra analyses the most relevant aspects of this tax, and the amendments introduced by Decree-Law 8/ 2019.

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Article: “The financing slowdown in the Real Estate credit contract Act

Authors: Esteban Cuyás – May 2019

This article was written by Esteban Cuyás, associate, which was published in the newspaper El Economista.

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Monographic: “Law 35/2018 the 20th december on the solvency, liquidity and prudential supervision of banking entities and investment firms

Authors: Miguel Cases & Laura Nieto – May 2019

Andorra’s Cases & Lacambra team analyses the most relevant aspects of these new regulations in the Principality of Andorra.

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International Comparative Legal Guide to Project Finance 2019. Andorra Chapter

Authors: Miguel Cases & Marc Ambrós – May 2019

The collaboration of two of our professionals in the Andorran chapter for ICLG to Project Finance 2019. This prestigious publication, published by Global Legal Group and coordinated by the Milbank , gathers the particularities and developments in this sector in 31 jurisdictions. C&L has written the Andorran chapter.

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Monographic: “Law 17/2019 the 15th February amending Law 8/2013 the 9th May on the organisational requirements and operating conditions of operational entities of the financial system, investor protection, market abuse and financial collateral arrangements

Authors: Miguel Cases & Laura Nieto – May 2019

Andorra’s Cases & Lacambra team analyses the most relevant aspects of these new regulations in the Principality of Andorra.

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Article: “Inheritance and Gift Tax and Wealth Tax: a comparative analysis between AA.CC.

Authors: Bruno Cámara – June 2019

This article was written by Bruno Cámara, associate, which was published in Revista Fiscal y Laboral.

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Article: “A step further on the enhanced protection of individual borrowers in real estate financings

Authors: Toni Barios y Esteban Cuyás– June 2019

This article was written by Toni Barios and Esteban Cuyás, partner and associate, which was published in Iberian Lawyer.

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Article: “Regulation of the European financial services industry”

Authors: Miguel Cases – June 2019

This article was written by Miguel Cases, partner, which was published in Financier Worldwide.

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Article: “Brussels takes Spain to the European court for the declaration of goods abroad”

June 2019

This article was published in IURIS-El Economista.

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Article: “Hacia un préstamo consensual”

Authors: Toni Barios & Esteban Cuyás – June 2019

This article was written by Toni Barios and Esteban Cuyás, partner and associate, which was published in La Ley Mercantil (Wolters Kluwer).

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Quarterly Tax Bulletin: “June 2019″

Authors: Tax Team – June 2019

The Cases&Lacambra Tax Group offers you the latest developments in the tax field together with the most relevant rulings of the main Spanish and European courts and the main resolutions of the Directorate General of Taxes.

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Tax Alert: “The United States Senate ratifies the protocol amending the Convention for the avoidance of double taxation between Spain and the United States”

Authors: Ernesto Lacambra, David Navarro y Cristina Villanova– July 2019

Cases&Lacambra’s Fiscal Group explains this important tax news.

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International Comparative Legal Guide to Alternative Investment Funds 2019. Spain Chapter

Author: Miguel Cases & Toni Barios – September 2019

Miguel Cases and Toni Barios have collaborated in the Spanish chapter of “International Comparative Legal Guide to Alternative Investment Funds 2019”, published by Global Legal Group and coordinated by Skadden, Arps, Slate, Meagher & Flom LLP, which covers the particularities and updates in this sector in 32 jurisdictions. C&L has written the chapter for Spain.

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International Comparative Legal Guide to Alternative Investment Funds 2019. Andorra Chapter

Author: Miguel Cases & Marc Ambrós – September 2019

Miguel Cases and Marc Ambrós have collaborated in the Andorran chapter of “International Comparative Legal Guide to Alternative Investment Funds 2019”, published by Global Legal Group and coordinated by Skadden, Arps, Slate, Meagher & Flom LLP, which covers the particularities and updates in this sector in 32 jurisdictions. C&L has written the chapter for Andorra.

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International Comparative Legal Guide to International Arbitration 2019. Andorra Chapter

Author: Miguel Cases – September 2019

Miguel Cases has collaborated in the Andorran chapter of “International Comparative Legal Guide to International Arbitration 2019”, published by Global Legal Group and coordinated by WilmerHale, which covers the particularities and updates in this sector in 52 jurisdictions. C&L has written the chapter for Andorra.

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Getting The Deal Through: “Loans&Secured Financing 2020”. Spain Chapter

Author: Toni Barios – September 2019

Contribution of our partner Toni Barios to the Getting The Deal Through to Loans & Secured Financing guide, with the chapter of Spain.

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Quarterly Tax Bulletin: “June – September 2019″

Authors: Tax Team– September 2019

The Cases&Lacambra Tax Group offers you the latest developments in the tax field together with the most relevant rulings of the main Spanish and European courts and the main resolutions of the Directorate General of Taxes.

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Global Legal Insights to Corporate Tax 2019. Spain Chapter

Authors: Ernesto Lacambra & David Navarro – September 2019

Ernesto Lacambra and David Navarro, partners of Cases & Lacambra, contribute with the Spanish chapter to Global Legal Insights: Corporate Tax 2019, published by Global Legal Group and Gibson, Dunn & Crutcher. This volume of the Global Legal Insights series offers an overview of the recent work on corporate tax, developments that affect the law and practice of corporate tax, information exchange, fiscal climate, attractiveness to corporate societies. portfolio, industrial sectors and the coming year in 29 jurisdictions.

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Global Legal Insights to Corporate Tax 2019. Andorra Chapter

September 2019

Cases&Lacambra contributes with the Andorran chapter to Global Legal Insights: Corporate Tax 2019, published by Global Legal Group and Gibson, Dunn & Crutcher. This volume of the Global Legal Insights series offers an overview of the recent work on corporate tax, developments that affect the law and practice of corporate tax, information exchange, fiscal climate, attractiveness to corporate societies. portfolio, industrial sectors and the coming year in 29 jurisdictions.

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Monogprahic: “La Legislación Post Lehman Brothers”

Authors: Banking & Finance Team – September 2019

Monograph of the Banking & Finance team in Spain in which they analyse the legislation enacted at the European and Spanish level to alleviate the effects of the crisis. This article tries to explain, in a succinct way, the factors that originated and aggravated the crisis, as well as the legislation enacted at European and Spanish level to mitigate the effects of the crisis and to provide tools to avoid, or at least reduce, the consequences that a new crisis of similar characteristics could cause. 

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Article: «New amendment to the double taxation treaty between the United States and Spain»

November 2019

This article was published in International Law Quarterly.

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Legal Flash: «New EU rules for funds’pre-marketing and the future of reverse solicitation»

Authors: Miguel Cases & Laura Nieto – October 2019

Andorra’s Cases & Lacambra team analyses the most relevant aspects of these new regulations.

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Chambers Practice Guide: Banking & Finance 2019 – Second Edition – Andorra

Author: Miguel Cases & Laura Nieto – October 2019

Miguel Cases and Laura Nieto, partner and managing associate of Cases&Lacambra, contribute with the Andorran chapter to the Banking & Finance Chambers & Partners Guide, published by Chambers and Partners and Milbank, Tweed, Hadley & McCloy LLP. This prestigious guide provides expert legal commentary on key banking and financial market issues and covers major developments in major jurisdictions.

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Newsletter: “La Audiencia Provincial de Madrid limita la extensión del recurso de apelación

Authors: Fabio Virzi – November 2019

Cases&Lacambra analyses the most relevant aspects of this legal news.

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Article: “El precio y el mecanismo ‘locked box’ en operaciones de M&A”

Author: Lucas Palomar – November 2019

This article was written by Lucas Palomar, partner, which was published in Cinco Días.

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Tax Alert: “Supreme Court of Spain ruling allows us investment funds to request a refund of withholding tax on dividends from their investments in Spain”

Authors: Ernesto Lacambra & David Navarro – December 2019

The Firm’s Tax team analyses this tax news.

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Article: “Supreme Court of Spain ruling allows us investment funds to request refund of withholding tax on dividends from their investments in Spain”

Author: Ernesto Lacambra & David Navarro – December 2019

This article was written by Ernesto Lacambra and David Navarro, partners , which was published in Spain-Us Chamber of Commerce Magazine.

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Tax Alert: “The Official Journal of the European Union published the appeal of the European Commission against Spain in regards to the disproportionality of the tax form 720″

Authors: Tax Team – December 2019

The Firm’s Tax team analyses the appeal of the European Commission against Spain in regards to the disproportionality of the tax form 720 published by the Official Journal of the European Union.

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