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Member Articles


20 January: Last Day for Non-Residents to Declare Rental Income in Spain

We would like to remind you that next 20 January is the deadline for non-resident taxpayers, both individuals and entities, with property in Spain to declare their rental income through the Non-Resident Income Tax (IRNR) ...

UK Real Estate: Update and 2026 Expectations

The previous year has been an eventful one for the commercial property sector. There are many developments to keep an eye out for in 2026 with particular impact on commercial leasing and operations. It is essential to st ...

Extrinsically Valid or Intrinsically Flawed: Two Judges Question Ninth Circuit’s Test for Substantial Similarity of Copyrightable Expression

On January 2, 2026, the Ninth Circuit handed tattoo artist Kat Von D a victory over photographer Jeffrey Sedlik in his suit against her for alleged copyright infringement of his portrait of jazz icon Miles Davis. Sedlik ...

Definition and Obligations of Large Property Holders in Spain and Catalonia

Under Spanish law 12/2023, a large property holder is defined as any individual or legal entity that owns either: More than 10 urban residential properties, or More than 1,500 square meters of residential space (excl ...

Minimum Special Leave Entitlement (Amendment) Regulations in Malta: Introduction of Special Parental Bereavement Leave

This article constitutes the second and concluding part of a two-part series examining recent developments in family-related leave entitlements under Maltese law. Following the introduction of miscarriage leave under Leg ...

EPA Proposes Broad PFAS Reporting Exemptions Under TSCA, While Shortening Reporting Window

EPA recently issued a proposed rulemaking, here, which would significantly modify 2023 PFAS reporting regulations under TSCA Section 8(a)(7), introducing several industry-requested exemptions and narrowing who must repor ...

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