Tax Flashes
Conflict-of-law case recently published by the Spanish Tax Authorities
An advisory report issued by the Tax Authorities has been published recently in their official website, referring to a Spanish conflict-of-law case, related to the possible...
Credit forgiveness between sister entities
The DGT, in its binding consultation V1067-21, of April 23, 2021, on the forgiveness of credits between sister entities, fully owned by the same company, establishes that in the...
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