Sunday 19 November 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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