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Taxes in Latin America, Portugal, Spain

1 April 2019


Transfer Pricing Newsletter, February 2020

Focus of 2020 General Tax Control Plan on Related-party Transactions and Transfer Pricing.  
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Transfer Pricing Newsletter, November 2019

The Kreston Iberaudit Transfer Pricing team, in this first publication, is providing details on key issues regarding the penalties that apply to failure to comply with documentation obligations in terms of transfer pricing, as per the regulations on Corporation Tax (Impuesto de Sociedades – IS).
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Patrimonial / professional companies

The successive cases of natural persons who, through the creation of the colloquially denominated “patrimonial” companies, expected obtain tax savings have recently jumped into the media. This typology of mercantile society has been used for the possession of assets for personal use and the billing [...]
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