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Spain speeds up Global Minimum Tax implementation: what it means for multinational groups
Spain has taken a practical step forward in applying the Complementary Tax (IC), internationally known as the Global Minimum Tax or OECD/G20 Pillar II. The Tax Administration has marked a key milestone, moving from theory to practice. This is [...]
Non-Judicial Dispute Resolution Mechanisms (MASC)
Organic Law 1/2025 dated January 2, on measures to improve the efficiency of the public justice system, requires parties in most civil and commercial cases to attempt a Non-Judicial Dispute Resolution Mechanism (MASC) before filing a lawsuit, except in [...]
Cash Pooling after STS 985/2025: How to rethink treasury before the 2025 year-end
The Supreme Court’s Judgment 985/2025, issued on July 15, marks a major shift in how cash pooling systems are assessed. While its impact will appear in year-end documentation — including Form 232 for related-party transactions — the real significance [...]


