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WTS Transfer Pricing Newsletter #2/2016
Nos complace informarles que se ha publicado la segunda edición del boletín sobre precios de transferencia relativa a 2016.
Changes in the Spanish transfer pricing legislation
A new Corporate Income Tax Law (Act 27/2014 dated 27 November 2014) has been enacted by the Spanish Government, and it includes some changes in transfer pricing rules coming into force for the tax years beginning as from 1 January 2015.