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New Regulations on Transfer Pricing

Country:
-
Author:
M.A. Bouzas Fernândez
Issue:
International Transfer Pricing Journal, 2009 (Volume 16), No 3
Published:
1 May 2009
A 2008 Royal Decree amends the Spanish Corporate Income Tax Regulations and implements important changes with regard to related-party transactions. This article considers the impact of these changes on Spanish taxpayers engaged in related-party transactions, as well as changes to the rules governing advance pricing agreements.
 
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