Spain to issue new documentation regulations in mid 2008

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Spain to issue new documentation regulations in mid 2008

agreeng.png

Spanish government's implementation regulations for documentation issued in draft format

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. 

agreeng2.png

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

The Estonia chapter is available here

READ original story

more across site & shared bottom lb ros

More from across our site

The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations
Taylor Wessing, whose most recent UK revenues were at £283.7m, would become part of a £1.23bn firm post combination
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap
An EY survey of almost 2,000 tax leaders also found that only 49% of respondents feel ‘highly prepared’ to manage an anticipated surge of disputes
The international tax, audit and assurance firm recorded a 4% year-on-year increase in overall turnover to hit $11bn
Awards
View the official winners of the 2025 Social Impact EMEA Awards
CIT as a proportion of total tax revenue varied considerably across OECD countries, the report also found, with France at 6% and Ireland at 21.5%
Erdem & Erdem’s tax partner tells ITR about female leader inspirations, keeping ahead of the curve, and what makes tax cool
ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut
Cormann is OECD secretary-general
Gift this article