As we look ahead to 2024, the world of Mergers and Acquisitions (M&A) is poised for a transformation, guided by insights from various sources and industry experts. In the coming year, several significant trends are expected to define the M&A landscape, offering businesses strategic pathways for growth and adaptation. Technological Innovation and Digitalization: One prominent…
Last November Maria Luisa Ramirez (Audit) had the privilege of attending the University-Audit Dialogue Conference organised by the Association of chartered accountants of Catalonia and the University of Barcelona. During the session it was commented that “there is a long way to go” in terms of team mainstreaming in view of the forthcoming approval of…
In Spain, there is currently an obligation for certain companies to prepare non-financial information statements, introduced by Law 11/2018 of 28 December. At the end of 2022, a new European Union regulation was published, Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022. This directive is part…
The management of the new Excise Tax on Non-Reusable Plastic Packaging is very complex in practice, both for taxpayers and for the Tax Administration itself Author: Pablo Mateos, Tax Lawyer at Bové Montero y Asociados On 1 January 2023, Law 7/2022 of 8 April on Waste and Contaminated Land for a Circular Economy…
Article written by: Montserrat Carol, Tax Advisor at Bové Montero y Asociados We hereby wish to remind you that on January 1st, 2023, the “Special tax on non-reusable plastic packaging” will come into force. The tax is levied on the use of non-reusable packaging containing plastics, whether it is empty, or whether it is…
Do you have more than 250 employees in your company? You are probably obliged to file a Non-Financial Report (NFR)). Let us explain the key aspects of this law and help you to submit it. In recent years, there has been a growing demand for more transparency from investors, consumers and society at…
Author: Mónica Bové. Director of Sustainability at Bové Montero y Asociados The Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector (SFDR) was adopted on 10 March. It has implied a substantial change in the sustainable investment framework, and has been the subject of much financial sector discussion over last year….