Practical Aspects of Transfer Pricing
Madrid, Spain
2 July 2009
Hosted By: NERA Economic Consulting
On 3 November 2008, the Spanish Parliament approved Royal Decree 1793/2008, which introduced documentation requirements for transactions between related entities. The Decree also regulates tax inspections procedures on investigations of related transactions, advance pricing agreements (APAs), and secondary adjustments.
NERA Special Consultant Victoria Alonso Cantero conducted the debate and proposed topics for discussion. The session allowed participants to exchange views and experiences on the new transfer pricing environment in Spain. Attendees included Luis Jones Rodriguez, tax inspector of the Spanish tax administration and an expert in transfer pricing, and Eduardo Garcia, partner at Ashurst and Spanish representative from the private sector in the European Transfer Pricing Forum.
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NERA held a lunch seminar in Madrid on 2 July 2009 to examine practical aspects of this regulation, including:


