International Tax

The introduction of a common law trust into the Spanish legal sphere creates an immediate and profound systemic friction. As we move through 2026, the interaction between Anglo-Saxon fiduciary structures and the Spanish Civil Law system remains one of the most complex areas of international private law. For the settlor, the trustee, or the beneficiary

In an increasingly interconnected world, the question is no longer whether the legal profession can internationalise, but whether it is prepared to do so in a meaningful and sustainable way. Internationalisation is often invoked as a strategic objective, yet its practical implications are not always fully understood or embraced.

For many legal professionals, internationalisation

In the protracted saga of Brexit, the greatest challenge has been not simply reaching a decision, but identifying a coherent and sustainable path forward. After years of negotiation, political upheaval and institutional strain, it has become evident that Brexit cannot be reduced to a single binary choice. Rather, it presents at least five distinct

Spain’s fiscal landscape has long been shaped by a focus on revenue generation. While combating tax evasion is a legitimate and necessary objective, an excessive emphasis on aggressive collection and expansive fiscal powers can have unintended consequences for economic dynamism and international investment.

An overzealous tax enforcement posture — particularly in the absence of policies

The financial landscape is undergoing a significant transformation driven by technology. Among the most visible developments are robo-advisors — digital platforms that use algorithms to provide investment advice, portfolio construction and automated asset management. These technology-enabled services are rapidly gaining traction as they offer personalised investment solutions with lower cost structures and greater accessibility compared

Brexit has fundamentally altered the United Kingdom’s relationship with Europe. Beyond the formal withdrawal from the European Union, the UK has embarked on a process of redefining its international ties through bilateral engagement with individual European states. This strategy reflects a pragmatic recognition that political, economic and legal cooperation cannot be suspended simply because

Spanish Tax Authority Intensifies Scrutiny of Foreign Property Structures

International tax barrister Leon Fernando Del Canto highlights Spain’s growing crackdown on foreign-owned properties held through complex international structures—especially those used by UK residents. Thousands of high-value homes are owned through multi-layered companies and trusts, many based in offshore jurisdictions, and Spain is now using new