04Nov
Spain to tax acquisitions of shares of major Spanish listed companies
The Spanish Official Gazette published last October 16th legislation enacting a new indirect Tax on Financial Transactions levied, at 0.2%, on the acquisition of shares of major Spanish listed companies irrespective of the residence of the parties intervening and of the place where the shares are negotiated. Such transfers were previously not taxable in Spain. Though the tax falls on the buyer, relevant obligations as taxpayers are established for intervening financial institutions, market...
By:
White & Case LLP
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