Spain transfer pricing documentation guide
February 12, 2008
Joan Hortalà and Neus Mollera from Cuatrecasas Abogados set out key changes to transfer pricing and explain how they impact policy on documentation
The Spanish transfer pricing law effective from December 1 2006 (Law 36/2006 for the Prevention of Tax Fraud) based on the OECD’s transfer pricing guidelines and the recent EU joint Transfer Pricing Reports represents a laudable effort made by Spanish legislators to integrate Spanish economy into the global market.
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