Tax Transparency and Disclosure in Spain

Journal
Serrano Antón, F.
Spain
Bulletin for International Taxation 2016 (Volume 70), No. 8
PriceUSD 45

This article deals with the various tax transparency and disclosure provisions in Spanish law with particular reference to disclosure, exchange of information, and the OECD/G20 Base Erosion and Profit Shifting initiative and EU directives and law.