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The decentralization of competition law enforcement in Spain has led to the creation of agencies and administrative authorities by Autonomous Communities responsible for this task. Today most of the disciplinary procedures for the enforcement of the Spanish Defense Competition Act are heard...
Persistent link: https://www.econbiz.de/10014175940
Some Spanish regions have recently established a new tax on large commercial malls placed in their territory. This tax can be questioned on several grounds, both legal and economic. This paper examines whether according to EU State aid law the new tax can be deemed an illegal State aid to small...
Persistent link: https://www.econbiz.de/10014187279
The paper describes the accounting profession role in the framework of corporate and securities regulation as a tool to "control" directors & managers in the interest of investors. It delves in the relevance of auditor's independence, analyzing the crucial issues and moments that may put that...
Persistent link: https://www.econbiz.de/10014187280
The economic structure of the relationship between the auditors and the audited firm explains the powerful incentives for auditor's independence. Auditors risk a lot in case lack of independence is found, not only their reputation may be tarnished, but also the investments (quasi-rents) in their...
Persistent link: https://www.econbiz.de/10014187281
This paper provides a brief description of the Spanish market for corporate legal services and reflects on the alternative structures and organizations used by law firms in the light of the literature on the efficiency of law firms
Persistent link: https://www.econbiz.de/10014187282
This paper analyses the changes that have taken place in the professional services industry in the last few years, examining in detail the issues raised by the increase in the number of professions and professional associations from a conceptual perspective. Moreover, the specific features of...
Persistent link: https://www.econbiz.de/10014187316
The increasing liberalisation of the legal services market in Spain has contributed to the modernisation of legal practice. However, the information peculiarities of legal services as a product and the externalities involved in rendering legal services may justify some specific limits in the...
Persistent link: https://www.econbiz.de/10014187320
Competition policy is a perspective that needs to be considered when planning business strategies and activities by firms. This introduction to a volume specifically devoted to competition policy provides several practical examples of the limitations and advantages arisen from it that may...
Persistent link: https://www.econbiz.de/10014187321
Reading the book commented will provide an updated view on the current situation of antitrust politics and law in the United States. The book covers a wide spectrum of issues on market behavior and business practices affected by antitrust rules (agreements and vertical restraints , various...
Persistent link: https://www.econbiz.de/10014187338
The implementation of the EU Services Directive (2006/123/CE) should entail a boost of freedom of enterprise and free competition in the services sector in Spain. Although a proper interpretation of both these constitutional principles should have already led to the elimination of many barriers...
Persistent link: https://www.econbiz.de/10014187504