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According to the Europa Press news agency, the Spanish Tax Administration (STA) has launched for the third consecutive year a letter campaign aimed at small and
Profit Participating Loans enjoy a certain popularity thanks to their enormous flexibility and the advantages provided by their mercantile and accounting regulation in Spain. However,
The Spanish High Court clarifies the application of the interquartile range in the Transactional Net Margin Method
The ruling of the Spanish High Court (“Audiencia Nacional”) nº 1072/2019, of 6 March, has pronounced on two relevant aspects in the practical application of
On 21 January 2020 the General Directorate of the Spain’s Tax Administration Agency approved the general guidelines of the 2020 Tax and Customs Control Programme.
On 11 February 2020, the OECD published the new Transfer Pricing Guidelines on Financial Transactions. This publication represents a substantial advance on the initiatives carried