The Treasury focuses on intra-group operations and intensifies control over multinationals but also over family business and SMEs.
Blanca Lopez Garcia, senior tax manager and head of the firm’s transfer pricing area, confirms in the article that “there is no tax inspection in which transfer pricing manuals are not requested from the start.”
and that “the preparation of these manuals requires, in addition to know-how, access to specific databases that allow the comparability analyzes necessary to defend a company’s pricing policy.”
You can read the full article here: Transfer pricing
