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Smart contracts based on Blockchain, by their nature, come to offer the possibility of signing an agreement with a third party that will be executed autonomously and independently of the intervention of the parties when a series of conditions are met, which...

Notes on tax news, corresponding to the month of April 2022, which include the latest news that has appeared, as well as the tax calendar for that month. SEE PDF.

THE ACTIVE LEGITIMATION OF THE PARTNER FOR THE APPOINTMENT OF AUDITOR OF ACCOUNTS BY THE COMMERCIAL REGISTRY IN THE CASE OF CAPITAL INCREASES PENDING REGISTRATION Everyone knows the right that partners have (art. 265.2 LSC) holders of at least the...

Law 12/1991, of April 29, on Groups of Economic Interest (LAIE) has hardly been modified since its entry into force. The repeals and changes produced in the norm have been circumscribed, on the one hand, to tax and bankruptcy issues, which keep...

Although it may seem incredible, and digital transformation continues to be treated as a new and relevant topic for organizations, the truth is that the Digital Era or Revolution began in the last century. It must be taken into account that, approximately in 1995, the...

This is not an opinion article because my intention is none other than to invite the reader to reflect on some facts and statistics (without any rigor) of my own, observed in my professional career participating in insolvency proceedings. The...

It is becoming more and more common, and even more so in the uncertain times we are experiencing, for companies with a significant volume of business to use more and more complex financial products to carry out certain operations. For this same reason the auditor must be...

Just as the confinement due to the pandemic was an exceptional situation that prompted during 2020 to make a cultural change for the widespread adoption of technologies available in the last decade, such as the already familiar Skype, Teams or Zoom in...