Tuesday 30 May 2017
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New provision regarding the right of separation for shareholders - PwC Tax & Legal Services

On 1 January 2017, article 348 bis of the Spanish Law on Corporations (“LOC”) came into force again. It had been in force for less than nine months (from October 2011 to June 2012) and then it was suspended until the aforementioned date. The article establishes the right of separation for shareholders in the event of a lack of distribution of dividends.

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The new ‘Big Four’ - Roca Junyent

When encountering a reference to the “Big Four” one undeniably used to think of the biggest four accounting firms in the world. Recently though, it might be necessary to check the context, as the reference could perfectly be made to the four largest “tech” companies in the world (Facebook, Google, Apple and Amazon).

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