Tax Flash | Audiconsultores ETL Global

Conflict-of-law case recently published by the Spanish Tax Authorities

Dec 28, 2021 | Tax Flash

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 withholding tax obligations applicable on payments of interest made to a Non-Resident company....

Credit forgiveness between sister entities

Nov 9, 2021 | Tax Flash

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 absence of a special rule, it is considered that the dependent owner of the credit makes a...

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Conflict-of-law case recently published by the Spanish Tax Authorities

Credit forgiveness between sister entities

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