es
en
伕理ip软件
Spain: an attractive country for investment
Introduction
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Infraestructure
Economic structure
Domestic market
Foreign trade and investment
Legislation on foreign investment and exchange control
Obligations in relation to anti-money laundering and counter-terrorism financing
Establishing a business in Spain
Introduction
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Tax identification number (N.I.F.) and foreigner identity number (N.I.E.)
Formation of a company
Limited liability entrepreneur
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Other alternatives for operating in Spain
Other alternatives for investing in Spain
Dispute resolution
Appendix I
. Table summarizing the tax treatment given to the various ways of investing in Spain
Tax system
Introduction
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Local taxes
Appendix I.
Corporate income tax incentives for investment
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Treaty tax rates
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Calculation of corporate income tax
Appendix IV.
Case of application of the regime “ETVE” the shareholders of which are not resident in Spain
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Nonresident case study: income obtained without a permanent establishment
Appendix VI.
VAT case study
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Introduction
State incentives for training and employment
State incentives for specific industries
Incentives for investment in Spain
Aid for innovative SMEs
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EU aid and incentives
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Introduction
Contracts
1
Material modifications to working conditions
3
Termination of employment contracts
4
Senior management contracts
5
Contracts with temporary employment agencies
6
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Non-employment relationships
Acquisition of a Spanish business
Practical aspects to be considered when setting up a company in Spain
Relocation of workers under a cross-border working arrangement within the EU and the EEA (“impatriates”)
Visas and work and residence permits
7
,
8
Social Security system
9
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Occupational risk prevention
12
Intellectual property law
Introduction
Trademarks
Protection of inventions in Spain
Plant varieties
Industrial designs
Topographies of semiconductor products
Copyright
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Trade secrets
Action against infringement of intellectual property rights
Appendix I.
Reference to official fees for 2018
Appendix II.
Intellectual property conventions
Legal framework and tax implications of e-commerce in Spain
Introduction
Defining regulatory principles
Tax implications of e-commerce in Spain
Annex I. Company and commercial law
Applicable legislation
Forms of business enterprise
The treatment of liability at the types of business enterprises
Main characteristics of corporations and limited liability companies
European public limited-liability company (S.E.)
New limited liability company
Professional services firm (S.P.)
Sole-shareholder companies
Branches
Representative office
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Introduction
Financial institutions
Markets
Safeguards to protect financial services customers
Annex III. Accounting and audit issues
Legal framework
Accounting records
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Conceptual accounting framework and recognition and measurement bases
Distributable profit
Consolidation
Requirements concerning disclosures in the notes to the financial statements
Auditing requirements
Financial statement publication requirements
Appendix I.
Model balance sheets
Appendix II.
Model income statements
Appendix III.
Model statement of changes in equity for the year ended __ 200x
Appendix IV.
Model cash flow statements for the year ended ___ 200x
Useful addresses
site de comédiennes
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