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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
In the day-to-day activity of a company there are operations of different nature, such as a loan, an acquisition, or a sale… These businesses can
Since the last global financial crisis, transfer pricing has become an increasingly common term in the business press, sometimes associated with sensationalist approaches to the
What is the Master File? Royal Decree 634/2015 of July 10 – approving the Corporate Income Tax Regulations – and Law 27/2014 contain the specific
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
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© 2022 International Transfer Pricing Specialists, S.L.
