Book contents
- Frontmatter
- Contents
- List of figures
- List of tables
- List of contributors
- Acknowledgements
- The Golden Bridge: analytical table of cases by topics in the OECD Guidelines
- Table of Cases
- Abbreviations
- Part I The context of transfer pricing disputes
- Part II North America and Europe
- 3 Transfer pricing disputes in the United States
- 4 Transfer pricing disputes in Canada
- 5 Transfer pricing disputes in the European Union
- 6 Transfer pricing in Germany
- 7 Transfer pricing in Spain
- 8 Transfer pricing disputes in the United Kingdom
- Part III Asia Pacific
- Part IV BRIC Countries
- Part V South America, Middle East and Africa
- Part VI Conclusion
- Index
- References
7 - Transfer pricing in Spain
The tax problem for the next ten years
from Part II - North America and Europe
Published online by Cambridge University Press: 05 November 2014
Book contents
- Frontmatter
- Contents
- List of figures
- List of tables
- List of contributors
- Acknowledgements
- The Golden Bridge: analytical table of cases by topics in the OECD Guidelines
- Table of Cases
- Abbreviations
- Part I The context of transfer pricing disputes
- Part II North America and Europe
- 3 Transfer pricing disputes in the United States
- 4 Transfer pricing disputes in Canada
- 5 Transfer pricing disputes in the European Union
- 6 Transfer pricing in Germany
- 7 Transfer pricing in Spain
- 8 Transfer pricing disputes in the United Kingdom
- Part III Asia Pacific
- Part IV BRIC Countries
- Part V South America, Middle East and Africa
- Part VI Conclusion
- Index
- References
Summary
Introduction
Until recently, transfer pricing was not an issue for the Spanish taxpayers operating internationally, at least not a serious one, even if it was problematic for those operating on a domestic plane. This started to change radically in 2006, when a new regime, including its particularly burdensome documentation requirements, came into force. The first tax filing following the new transfer pricing rules took place in July 2010.
For this reason the year of writing, 2011, is either a perfect year to write about transfer pricing in Spain – as there is a great deal of room for speculation, given that there is virtually no case law on the new rules – or, for the same reason, a terrible year. I will assume it is the first possibility and dedicate the following pages to report what has happened until now; how the law of transfer pricing has actually been implemented and what may happen in the following years, considering the substantial changes that transfer pricing in Spain has undergone.
- Type
- Chapter
- Information
- Resolving Transfer Pricing DisputesA Global Analysis, pp. 247 - 302Publisher: Cambridge University PressPrint publication year: 2012
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