Category: Transfer pricing
Spain’s National Court challenges the deductibility of intragroup services in the absence of a written contract
In recent years, the Spanish tax administration and Spanish courts have had a clear tendency to challenge the provision of intragroup services, denying its corporate income tax deductibility and increasing the tax burden for taxpayers carrying out these transactions in Spain. ... - Continue reading
Austria updates transfer pricing guidelines
An update on Austrian transfer pricing rules was made on the 7th October 2021. Details are here. ... - Continue reading
Russia submits a proposal to revise the DTT with Switzerland
The Russian Ministry of Finance has sent a proposal to its Swiss colleagues requesting amendments to the current double taxation treaty (DTT) between Russia and Switzerland ... - Continue reading
