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Reflections on the quality management of the auditor
“It makes no sense to say that we do the best we can. We have to succeed in doing what is necessary” (Winston Churchill). Being compulsory military service, I remember that they exposed us to an extensive military ethical and deontological code that as future soldiers...
Tax letter Eudita of September 2022
Notes on tax news, corresponding to the month of September 2022, which include the latest news that has appeared, as well as the tax calendar for that month. SEE PDF.
Tax letter Eudita for July and August 2022
Notes on tax news, corresponding to the month of July and August 2022, which include the latest news that has appeared, as well as the tax calendar for that month. SEE PDF.
Tax letter Eudita of June 2022
Notes on tax news, corresponding to the month of June 2022, which include the latest news that has appeared, as well as the tax calendar for that month. SEE PDF.
Urgent Need for Progress in Regulating Crypto Assets
The controversial cryptocurrency exchanges that offer private custody services for cryptoactive wallets to their clients, have a curious precedent in the so-called "Vatican Bank" as the Institute for the Works of Religion (IOR) is called, because...
Sustainability and inflation in SMEs
One of the great challenges that small and medium-sized companies face to face global challenges and that take on even greater prominence after a pandemic, is the commitment to sustainability and digital transformation. In this period of...
Tax letter Eudita of May 2022
Notes on tax news, corresponding to the month of May 2022, which include the latest news that has appeared, as well as the tax calendar for that month. SEE PDF.
The Blockchain, the key to evolve towards a more secure and intelligent Web 3.0
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...
Tax letter Eudita of April 2022
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.
Appointment of auditor by minority shareholders with capital increases in progress
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...
Notes on structural modifications and taxation of economic interest groups
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...
With the digital transformation in tow
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...
