Metodología de los Precios de Transferencia

the long version

This work is structured in two parts. The first part, the taxation of transfer prices, analyzes the transfer pricing strategies, as well as the anti-abuse measures that some states establish to control both companies and the prices of their transactions. It also addresses international legislation on the subject, both specific legislation on third countries as well as supranational legislation (European Union, OECD and BEPS regulations, among others) and the tax system of the most representative countries. The second part examines in detail the current tax regime of linked operations in the Spanish law.