Posts Tagged “Transfer Pricing”

Tax measures for Corporate Income Tax in the Royal Decree-Law 18/2022

Tax measures for Corporate Income Tax in the Royal Decree-Law 18/2022

On October 18th, the Royal Decree-Law 18/2022 was published in the official state gazette, approving measures to strengthen the protection of energy consumers and to contribute to the reduction of natural gas consumption via the application of the “Plan + security for your energy (+SE)”, as well as remuneration measures concerning public sector personnel and…


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Spanish National court disallows the deduction of intra-group services due to lack of evidence and agreement

Spanish National court disallows the deduction of intra-group services due to lack of evidence and agreement

On 25 January 2022, the resolution of the National High Court (AN) no. 151/2022 (the Resolution) was released which, among other issues, addresses the deductibility for tax purposes of charges for intra-group services.   The Resolution resolves appeal no. 424/2019 against a resolution of the Spanish Central Economic-Administrative Court (TEAC) issued on 4, December 4,…


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El control de la fiscalidad internacional y operaciones vinculadas en el Plan de Control Tributario y Aduanero de la Agencia Tributaria 2022

El control de la fiscalidad internacional y operaciones vinculadas en el Plan de Control Tributario y Aduanero de la Agencia Tributaria 2022

El pasado 31 de enero fue publicado en el BOE el Plan de Control, Tributario y Aduanero de la Agencia Tributaria para 2022 en cumplimiento de lo establecido en el artículo 116 de la Ley General Tributaria. El Plan sigue la misma estructura que otros instrumentos de planificación de la Agencia Tributaria, siendo uno de…


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Transfer Pricing On Demand

Transfer Pricing On Demand

RSM is pleased to launch TP On Demand, a series of 10-minute videos, available 24/7. Join our Transfer Pricing experts as we examine the challenges many businesses are facing:   Introduction and overview of RSM TP On-Demand – Rob Mander,  RSM International   Intercompany Loans - Minty Tafesse, RSM Australia   Exploring the Transfer Pricing analysis of intercompany loans along with the exposure…


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