The Spanish government will issue new transfer pricing documentation guidelines in mid 2008. This is its target following its release of a draft document which outlines its proposals in this area. The recommendation are broadly in line with the European Union and OECD guidelines on documentation.
The full details are contained in one of the latest chapters in TP Week's international guide to transfer pricing documentation.
Four new chapters were added to TP Week’s groundbreaking international guide to transfer pricing documentation. The resource which is moving towards completion at the end of February now features new chapters from Spain, Kenya, Estonia and Ecuador.
The project outlines the rules and regulations on transfer pricing documentation across the world. When complete, it will feature 90 jurisdictions worldwide detailing the approach to transfer pricing documentation by national authorities, the specifics of local laws and key differences from international practice.
The facility is available to TP Week subscribers only. The four new chapters were provided: in Spain by highly rated law firm Cuatrecasas, in Kenya by KPMG, in Estomia by the notable Baltic law firm Glimstedt and in Ecuador by Ernst & Young. The Spanish and Ecuador reports feature major recent changes to the law.
The Ecuador chapter is available here
The Kenya chapter is available here
The Spanish chapter is available here
