It is a pleasure to share with you the publication of Laura Salamanca’s new book, a lawyer in the tax department at addwill, titled “La comprobación de operaciones vinculadas en el Impuesto sobre Sociedades español,” edited by Aranzadi. This text, aimed at experts in Tax Law, International Taxation, and businesses, arises because of the research developed in her doctoral thesis.
The book, the result of a meticulous review of the arm’s length principle, offers a delineation for its interpretation and application in the Spanish legal framework, considering the evolution of its essential components and its relationship with anti-abuse regulations.
Laura Salamanca delves into the legal regime of related-party transactions and transfer pricing, considering the current context at international, European, and national levels, to establish the limits in the interpretation and application of Article 18 of Law 27/2014 (LIS).
Despite recurring criticisms, Salamanca maintains that the arm’s length principle remains the predominant standard in transfer pricing analysis, especially in the face of uncertainty in the effective implementation of post-BEPS (Pillars I and II) alternatives. In this sense, she believes that her work contributes significantly to the debate and understanding of this principle.
Laura holds a PhD in Tax Law and is a researcher in the Financial and Tax Law group at Pompeu Fabra University in Barcelona. As a professional, she has experience in Corporate Law and International Taxation, specifically in intragroup transactions within the scope of Multinational Enterprises.
To obtain more information about the book, we invite you to visit the link on Aranzadi’s website. Likewise, we encourage you to explore our website to learn more about addwill and our team of experts. Do not hesitate to contact us through the available form if you wish to receive advice; we will be happy to assist you.