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Spain - Case on Intra-Group Debt and Abuse of Law

Country:
Spain
Author:
F. Carreño; P. Irazusta
Issue:
International Transfer Pricing Journal, 2014 (Volume 21), No 4
Published:
24 July 2014
The authors consider a High Court decision on the deductibility of intra-group interest expense, specifically on the application of fraus legis and other anti-avoidance concepts so as to limit such deductibility.
 
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