The Spanish Transfer Pricing Regime and the OECD/G20 Base Erosion and Profit Shifting Project

Journal
Calderón Carrero, J.M.
Spain
Bulletin for International Taxation 2016 (Volume 70), No. 8
PriceUSD 45

This article provides an overview of the Spanish transfer pricing regime with an especial focus on the effects and implications for this regime of the OECD/G20 Base Erosion and Profit Shifting Project.