The Irish regulation provides a special tax regime applicable to Irish holding companies creating one of the most competitive holding regimes in the world. There are several interesting features about the Irish holding company:
Last 12th January, 2012, Spanish Supreme Court published its Resolution (Appeal number 1626/2008) in where they analyze the economic relations between a Swiss Holding Company Non-Resident in Spain, and the group´s Spanish Company Resident in Spain.
On January 2012, Spanish Supreme Court published his resolution in where they analyze a restructuring carried out on 90´s by the Swiss Company, Roche Vitamins Europe LTD, and one of his branches in Spain, called Roche Vitaminas, S.A