Considering that in the year 2022, the Review Committee referred to in Article 62-C of the Tax Code exercised for the first time its function of giving its opinion on the application of paragraphs two to five of Rule XVI of the Preliminary Title of said code, it is appropriate that, in compliance with the provisions of the sixth final complementary provision of the “Substantive and formal parameters”, the management report of the Review Committee for said year onwards be published.
- International Treaties and Agreements
- Mutual Administrative Assistance
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Transfer Pricing
- 1. Scope of application of Transfer Pricing
- 2. Transfer Pricing Informative Declarations
- 3. Methodology
- 4. Transfer Pricing Adjustments
- 5. Intragroup services
- 6. Transfer Pricing Dispute Resolution
- 7. Regulations, Jurisprudence and Reports
- 8. Bibliography and links of interest
- 9. Frequently Asked Questions
- Taxation of Non-Domiciled
- Digital Services
- Cooperative Compliance
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General Anti-Elusive Standards
- 1. The General Anti-Avoidance Rule - GAAR
- 2. Definitions for applying the General Anti-circumvention Standard
- 3. Statement of Reasons - Legislative Decree No. 1422
- 4. Substantive Parameters – General Anti-Avoidance Rule
- 5. Form parameters for the application of the standard XVI
- 6. Declaration
- 7. Data Declaration Form – Article 62-C of the Tax Code
- 8. Infringements and penalties - GAAR
- 9. Legal regulations
- 10. Catalogue of High Tax Risk Schemes
- 11. Management Report - Review Committee