Whistleblowers assist in detecting and preventing corruption, however comprehensive protection of whistleblowers laws are needed. The European Commission proposed comprehensive laws which are currently under consideration.
The European Union has agreed to new rules to improve the cross-border company tax law processes (company laws in the EU). These changes aim is to improve EU company’s ability to move freely between Member States in a single market.
On 7 December 2018, the European Union agreed to a more unified sale of goods directive. The aim of the directive is to provide uniform laws, covering all channels of sales, that is clearer for companies and consumers.
Directive 2014/19/EU aims to improve access to payment accounts, provide uniform processes for account switching and ensure comparability of payment account fees (right to assess a basic payment account in the European Union).
This is a new obligation (Beneficial ownership in Spain) to be included in the financial statements for the fiscal years beginning in 2017.
Decision V0066-18 dated 17 January 2018 sets forth that a server located in Spain may constitute a permanent establishment in Spain for the purposes of Corporate Tax.