In the recent resolution 5537/2021 of 20 December 2021 (Rec. n.º 537/2018) of the Administrative Chamber, the National High Court considers that the most appropriate
On 26 November 2021, the Portugal’s Official Gazzette published the Ordinance no. 268/2021, which repeals and supersedes the previous Ordinance no. 1446-C/2001, on transfer pricing
On May 15, the Federal Administration of Public Revenues («AFIP») published Resolution 4717/2020 regarding the transfer pricing regime (amended by R.G. 4733/2020 on June 4,
Transfer Pricing Specialists (TPS) is recognized as a leading independent Transfer Pricing firm in Spain. Founded by professionals with many relevant years of experience doing
The Official Gazette publishes the Ministry’s Order approving the Form 231 for Country by Country Reporting. This tax form must be filed by Spanish-resident ultimate
In our July 2018 News Alert, we inform on the latest amendments to the OECD Guidelines on Intangible Assets and the Profit-Split Method,
The Filing period for Transfer Pricing Reporting (Form 232) is due in November Spanish resident companies and permanent establishments in Spain with tax year ending 31
Spanish Supreme Court rules on tax penalties applicable to TP reassessments in transactions exempt from documentation requirements On 15 October,
REMINDER: Spanish resident companies should notice CbCr reporting entity to the Tax Administration before year end Spanish resident subsidiaries belonging to Multinational Groups
On 13 February 2019, the OECD released a consultation document «Addressing the Tax Challenges of the Digitalization of the Economy», which follows a policy note issued on 29
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