Analysis of transfer pricing amendments in Spain's corporate income tax law
Resource Information
The work Analysis of transfer pricing amendments in Spain's corporate income tax law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Analysis of transfer pricing amendments in Spain's corporate income tax law
Resource Information
The work Analysis of transfer pricing amendments in Spain's corporate income tax law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Analysis of transfer pricing amendments in Spain's corporate income tax law
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Analysis of transfer pricing amendments in Spain's corporate income tax lawWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/jKjNgYwC1lk/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/jKjNgYwC1lk/">Analysis of transfer pricing amendments in Spain's corporate income tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Analysis of transfer pricing amendments in Spain's corporate income tax law
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/jKjNgYwC1lk/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/jKjNgYwC1lk/">Analysis of transfer pricing amendments in Spain's corporate income tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
