Until now, the Spanish government, relying on the literal wording of Article 24.1 of the Non-Resident Income Tax Law, has established differentiated tax treatment between taxpayers residing in Member States of the EU and the EEA and those residing in third countries.

With the continuous advancement of artificial intelligence ("AI"), the legal fields it affects have become increasingly diverse. AI will inevitably involve competition law issues related to both restraints on competition and unfair competition.

We are pleased to share that our Managing Partner, Aaron Solomon, and Partner, Germaine Pereira, have been recognised as recipients of the LegalOne Stellar Accolade (India 2025).