International Transfer of the Legal Domicile of Companies/ International Re-domiciliation of Companies The globalization phenomenon has propelled and generated change processes in the international corporate arena and business wise. This will bring about greater access, better financing sources and will add to the diversity of markets where to place goods or services. This has also […]
Read MoreWhat is an International merger of companies? A process of international merger of companies implies the extinction or dissolution of one or more legal entities incorporated in several jurisdictions (different among themselves), for their consolidation into one of the preexisting companies (merger by absorption or merger by incorporation). In addition to the effect of extinction […]
Read MoreSecuritization In the last decade, a great a variety of financial instruments have been developed that allow diverse agents of economy to obtain funds at lower costs. One of those mechanisms is the securitization of company assets. The idea behind these schemes is to achieve the conversion of non liquid assets (non susceptible of negotiation) […]
Read MoreAmerican Depositary Receipt The American Depositary Receipt or ADR’s are derivative securities that grant their holders a direct participation in another security (whether fixed or variable income) that acts as an underlying asset, creating this way a community of proprietors over the corresponding underlying asset. Metaphorically, the underlying asset is the core of the derivative […]
Read MoreEstate Planning In order to organize, extend and plan the future of your estate, it is crucial for you to know the basic norms of Estate Law. This general knowledge will allow you to clearly understand the implications regarding your absence; as well as the different legal alternatives that you have within your reach to […]
Read MoreNew challenges and new moments in Investa Trust The renewal of a brand that grows each day thanks to a strong and integrated team It seems like yesterday that Investa Trust was conceived. From a set of ideas to become a Company in 2008. That year many important things happened: more than ever we witnessed […]
Read MoreTaxation of a non resident in Spain for the transfer of the shares of the ETVE The capital gains/income obtained by the partner (individual or legal entity) is exempt from tax in Spain if the partner’s country of residence has signed a Treaty to Avoid Double International Taxation. Now, if said capital gains/income were subject […]
Read MoreNew Zealand Trust as an Estate Planning Vehicle What is a trust? Is an agreement under common law where a person (“settlor”) transfers assets to an independent party (“trustee”), who will than be authorized to manage said assets in benefit of the beneficiaries of the trust. The settlor is the person who creates the trust […]
Read MoreTax Residency in Uruguay Uruguay is an attractive country if one is contemplating complete estate planning that includes the place of residence of the individual, especially considering its tax regime based on the territoriality or source principle. The tax residency concept in Uruguay was introduced by the tax reform law number 18.083 of 2007. Due […]
Read MoreThe CFC Rules within the context of the International Tax Transparency The Controlled Foreign Company Rules are features of a tax system designed to limit the artificial deferral of taxable income by using offshore companies with low or no imposition of tax. They originated since international tax norms followed a general tendency where the income […]
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