The Resource Analysis of transfer pricing amendments in Spain's corporate income tax law

Analysis of transfer pricing amendments in Spain's corporate income tax law

Label
Analysis of transfer pricing amendments in Spain's corporate income tax law
Title
Analysis of transfer pricing amendments in Spain's corporate income tax law
Creator
Subject
Language
eng
Summary
This article examines the amendments to Spain's Corporate Income Tax Law effective 1 January 2015, which include a narrower definition of "related parties", exceptions to documentation requirements, a removal of the hierarchy for transfer pricing methods, a change to the rollback period for advance pricing agreements, and some easing of penalty provisions
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2015),
http://library.link/vocab/creatorName
  • Ortega Calle, M
  • Perez Munoz, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • corporate income tax
  • documentation requirements
  • associated enterprises
  • PE
  • penalties
  • APA
  • patent box
Label
Analysis of transfer pricing amendments in Spain's corporate income tax law
Instantiates
Publication
Label
Analysis of transfer pricing amendments in Spain's corporate income tax law
Publication

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