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ARBITRATION RULES IN JAPAN ARE UPDATED

I.          INTRODUCTION The modifications to the Arbitration Rules of the Japan Commercial Arbitration Association (the “JCAA”) shall be applicable to all arbitrations commenced on or after 1st February 2014. This is the first substantial change to said rules since 2004. In the press release issued by the JCAA the reasons for said modifications are said to be the recent revisions to…

TAX REFORM DRAFT IN SPAIN – NON RESIDENT INCOME TAX

I.- Special scheme for workers posted to Spain Due to professional purposes, workers posted to Spanish territory and who establish their habitual residence in Spain, are considered to be taxpayers of Personal Income Tax (IRPF, the abbreviation of “Impuesto sobre la Renta de las Personas Físicas”), with the singularity that, if they meet the legal requirements, they may opt to…