Spain - New Controlled Foreign Corporation Rules and the Alternative Investment Fund Managers Directive
- C. Mayo Rodriguez
- Derivatives & Financial Instruments, 2015 (Volume 17), No 3
- 30 April 2015
The author considers the interplay between the new controlled foreign corporation rules in Spain and the EU Alternative Investment Fund Managers Directive, and the light that can be shed on this issue by case law of the European Court of Justice.