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Law 37/1992 of Value Added Tax in Spain establishes a VAT exemption for those supplies of goods and objects that are incorporated on board to ships and aircrafts that are linked to international [...]

According to the transfer pricing rules, one of the points that must be drafted in the TP documentation are so-called cost contribution arrangements (CCA). But, do we really know about these [...]

The Spanish General Tax Directorate (DGT) has ruled, through the binding consultation number V2636/2019, dated September 26, 2019, as regard the application of the VAT exemption established in [...]

In this litigation, the Tax Administration of Poland denied the application of the VAT exemption for export of goods to an entity that had sold mobile phones to two Ukrainian entities, having [...]

Binding tax ruling V1856-19, issued by the General Sub directorate of Excise Duties on July 17, 2019. An electricity trading company, through this consultation, wishes to clarify the tax [...]