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