How to survive a transfer pricing audit in Spain
March 14, 2008
Joan Hortalà, tax partner, and Neus Mollera, associate, of leading Spanish law firm Cuatrecasas Abogados explain the environment for transfer pricing audits in Spain
The approval of the new Spanish transfer pricing provisions by way of the Law 36/2006 for the Prevention of Tax Fraud (effective from December 1 2006) meant a new era for the transfer pricing audits in Spain. This update represented a huge effort made by Spanish legislators to integrate Spanish economy into the global market based in the OECD Transfer Pricing Guidelines and the recent EU Joint Transfer Pricing Reports. In fact, an effort that most of the EU countries had already made in the past.
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