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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 March 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...
The invaluable presence of public administrations in insolvency legislation and procedures
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...
Audit and financial derivatives
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...
Adoption of cryptocurrencies: new digitization challenge
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...
Tax letter Eudita of March 2022
Notes on tax news, corresponding to the month of March 2022, which include the latest news that has appeared, as well as the tax calendar for that month. SEE PDF.
New quality standards in account auditing
Royal Decree 2/2021, of January 12, which approves the Regulations for the development of Law 22/2015, of July 20, on Account Auditing, entered into force (partially) on January 31, 2021 Its second final provision, on modification of the norms...