New Regulations on Transfer Pricing
- M.A. Bouzas Fernândez
- International Transfer Pricing Journal, 2009 (Volume 16), No 3
- 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.