Restricted Share Units (RSUs) as an alternative me […] Restricted Share Units (RSUs) as an alternative mechanism to Stock Options and Phantom Shares
Month: October 2024
Employee incentive plans are a common instrument in companies, aimed at recognising the contribution of certain key people in the process of development and growth of the entities. Thus, these plans are remuneration instruments that grant their beneficiaries economic and/or political rights. Usually, these incentive schemes are linked to the granting of Stock Options or […]
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How is collective redundancy affected by the redep […] How is collective redundancy affected by the redeployment of workers in companies of the same group?
The redeployment of employees in other companies of the corporate group is a common practice used by companies to restructure their workforces and often to avoid direct redundancies. However, this solution may raise important doubts, especially with regard to the calculation of collective redundancies. The recent judgment no. 412/2024 of 14 May 2024 of the […]
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The Free Investment Company (‘SIL’) is a type of collective investment institution (‘IIC’) that is little known, but which enjoys significant advantages, both from the point of view of flexibility in its types of investment and from a commercial and taxation point of view. To such an extent that, from our professional experience at Devesa, […]
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Related-party transactions in Corporation Tax: wha […] Related-party transactions in Corporation Tax: what they are, form 232 and how to document them
Once again this year, the date for filing form 232 is approaching, which takes place during the month of November for those companies that close their tax year on 31 December. For many, this form is probably completely unknown, but it is very important for companies to be aware of it and to assess whether […]
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The continuity of business activity after the decl […] The continuity of business activity after the declaration of bankruptcy proceedings
Articles 111 et seq. of Royal Legislative Decree 1/2020, of 5 May, approving the revised text of the Bankruptcy Law, regulate the continuation of the exercise of the professional or business activity after the declaration of bankruptcy. Does the declaration of bankruptcy interrupt business activity? Firstly, it is established that the declaration of bankruptcy proceedings […]
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