Transfer Pricing in Spain

In order to prevent tax arbitrage, almost all OECD Member countries have agreed on implementing the arm's length principle as the international standard to be used for determining transfer prices for tax purposes. The recently approved Law 36/2006 on Measures for Preventing Tax Fraud includes an ame... Deskribapen osoa

Egile nagusia: Fernández Crende, Antonio
Beste egile batzuk: Álvarez Wilmanski, Alberto
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Universitat Pompeu Fabra 2007
Sarrera elektronikoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=2285620
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Gorde:
Laburpena: In order to prevent tax arbitrage, almost all OECD Member countries have agreed on implementing the arm's length principle as the international standard to be used for determining transfer prices for tax purposes. The recently approved Law 36/2006 on Measures for Preventing Tax Fraud includes an amendment to the article 16 CITL, which contains the basic Spanish rules concerning transfer pricing, in line with the international trend. In this working paper it will be outlined the basic international transfer pricing scenario as well as the new Spanish transfer pricing legislation.