Tax treatment of management services

Journal
Carreño, F.; Canta, J.
Spain
International Transfer Pricing Journal 2003 (Volume 10), No. 5
FormatPDF
EUR
40
| USD
45 (VAT excl.)

A general overview of the tax treatment of the management services. After briefly explaining the general background of the transfer pricing practice, this article will analyse in detail the treatment of the management services within a tax framework.