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Spain - Supreme Court Decision Raises Doubts on Transfer Pricing Law

Country:
Spain
Author:
F. Carreño; R. (Rebeca) Rodriguez
Issue:
International Transfer Pricing Journal, 2011 (Volume 18), No 5
Published:
7 September 2011
The Prevention of Tax Fraud Act modified transfer pricing rules in Spain. This article considers the resulting changes, as well as a Supreme Court decision on the subject.
 
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