Transfer Pricing Requirements in Spain after BEPS implementations
In the wake of the global economic crisis, G20 leaders commissioned the OECD to develop a 15 Action Plan to combat Tax Base Erosion and Benefit Shifting (BEPS) in the field of international taxation.
The G20/OECD BEPS Project has substantially changed the rules of the game for transfer pricing.
- Get to know all of the transfer pricing requirements applicable in Spain due to the implementation of the BEPS Project
- Is my company required to submit the Country-by-Country Report (CbCr)? What is the content of the new transfer pricing masterfile?
- From 2016 onwards, your company must comply with the new requirements to document and report related-party transactions