International tax law

Twice on this page la sociedad is a company: la sociedad instrumental, la sociedad extranjera controlada. English reads « society » and goes wrong, because the Spanish word is both things at once. It is the company on the register — una sociedad anónima, constituir una sociedad — and it is society at large: la sociedad española, vivir en sociedad. Only what stands beside it decides, and in a tax document it is always the first.