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Bill on Anti-avoidance Tax Measures – details

|Proposed Changes|Spain
Spain

The Bill on Anti-Avoidance Tax Measures, as approved by the government, has been submitted to the parliament for discussion. The amendments are expected to be approved in 2006 and enter into force as from 1 January 2007. At the area of the corporate income tax, the bill includes the following measures:

(a) Transfer pricing rules. Corporate taxpayers would…

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