Nicolás Cremades and Inés Mora-Figueroa of Garrigues detail the impact of the Spanish participation exemption regime’s ...

Under the referendum, surviving spouses in some cases would be eligible for only a partial rather than full exemption. “I’m proud to carry this legislation to ensure that the surviving spouses ...

Income Tax Appellate Tribunal (ITAT) Jodhpur ruled in favor of the appellant, Arun Agarwal, allowing the capital gains exemption under Section 54B of the Income Tax Act, 1961. The case revolved around ...