Where do tax liabilities to non-residents become effective?In which Spanish autonomous region should a tax on donation apply to a non-resident?
Insights on permanent establishment for seasonal and/or temporary activitiesCan a temporary activity, carried out in a country where one is not a resident, be considered a Permanent Establishment?
Transfer prices issues and their relevancy in international groupsCommercial transactions between companies must respect the principle of free and full competition, independently to being a group or related