operaciones vinculadas

Transfer Pricing treatment in the transactions between the professional shareholders and their companies

This note was outlined as a consequence of the result of two sentences of 2017, which show the position of the Spanish Courts in cases related to the transactions between artists and its companies. Firstly, is important to mention the law that regulates the related transactions regarding the shareholders (professionals)…

Do you know the new form 232 to inform the Spanish Tax Authorities about the related-party transactions and transactions related to tax havens?

This disclosure statement was approved on 28th August, through the HFP/816/2017 ministerial order, to inform about the following situations: (a) related-party transactions; (b) related-party transactions, in case of application of the reduction of income from certain intangible assets (known as Patent Box); and (c) transactions and situations related to tax havens. For periods prior to…