Tax
The taxation of “carried interest”: a global controversy
How is carried interest taxed in the UK?;How is "carried interest" taxed in Spain? The taxation of "carried interest" is subject to controversy. And it is in all those countries…
Corporate and Personal taxes in the UK (3): Double Tax Treaties
The following chart contains the WHTs that are applicable to interest and royalty payments by UK companies to non-residents under the tax treaties currently in force. Where, in a particular…
Corporate and Personal Taxes in the UK (2)
This is the second part of "Corporate and Personal Taxes in the UK". The UK’s post-Brexit relationship with the EU has yet to be defined. EU-derived law applies or has…
Corporate and Personal Taxes in the UK (1)
The UK’s post-Brexit relationship with the EU has yet to be defined and there are a number of areas of uncertainty. EU-derived law applies or has been implemented in the…
Investor Residence: “The Golden Visa”
Last updated: 5 August 2026. Quick answer. This article describes the investor residence regime introduced by Law 14/2013, of 27 September, popularly known as the Golden Visa, under which non-EU…
