As per prior guidance of Ministry of Finance, taxpayers need to use Form 03-7/TNDN to disclose their related-party transactions from the tax period beginning 1 January 2014. Tax authority issued Form 03-7/TNDN as a new form which replaces existing Form GCN-01/QLT.
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Spain: Publishes draft Corporate Income Tax Regulations
Spain: Publishes draft Corporate Income Tax Regulations
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