Advance Pricing Agreement Spanish

The main advantages of an ABS are: • avoid tax controls for transactions covered by the APA (reduction of costs and related efforts) and eliminate potential transfer pricing adjustments: • eliminate default interest and penalties in the event of possible transfer pricing adjustments; • eliminate the costs associated with the establishment of the transfer pricing file for transactions covered by the APA (during the period during which the APA is in force); • avoid double taxation. Taxpayers can also request the Spanish tax authorities to submit the proposal to the tax authorities of other countries where tax companies are established in order to conclude an agreement between the different tax services and therefore to evaluate all the tax parties – related. Sign up or sign up (for free and only take a few minutes) to participate in this question.