Supreme Court Decision Raises Doubts on Transfer Pricing Law

Journal
Carreño, F.; Rodríguez, R. (Rebeca)
Spain
International Transfer Pricing Journal 2011 (Volume 18), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.