Cost contribution arrangements : Spain

Journal
Author
Carreño, F.; Marco, R.
Country
Spain
Published Date
Issue
International Transfer Pricing Journal 2001 (Volume 8), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The article is part of a comparative survey on cost contribution arrangements in Belgium, Canada, France, Spain and the USA. This Spanish contribution analyses the treatment of transfer pricing within the scope of the corporate income tax.