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FACILITATING THE TRANSFER OF A COMPANY’S REGISTERED OFFICE-NEW ROYAL DECREE-LAW 15/2017, OCTOBER 6

As of October 7 2017, the Spanish Official State Gazette published the new Royal Decree Law 15/2017 of October 6 regarding Urgent Measures for the Mobility of Economic Operators within the national territory (hereinafter “Royal Decree-Law”). This Royal Decree-Law amends paragraph 2 of article 285 of the consolidated text of the Spanish Capital Companies Act (hereinafter “LSC”). The previous version of…

TRANSFER PRICES. THE EXCHANGE OF INFORMATION COUNTRY-BY-COUNTRY BETWEEN STATES.

Following the recommendations of the Organisation for Economic Co-operation and Development (OECD), Spain included in the recent Corporate Tax Law (27/2014), developed by the Regulation on Corporate Tax Law (Royal Decree 634/2015), the obligation on behalf of companies to provide the Spanish Tax Authorities with a report on the taxes that they are paying “country-by-country”, along with further economic information.…