<\/p>\n
It is a pleasure to share with you the publication of Laura Salamanca’s new book, a lawyer in the tax department at addwill<\/strong>, titled “La comprobaci\u00f3n de operaciones vinculadas en el Impuesto sobre Sociedades espa\u00f1ol,”<\/em> 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.<\/p>\n The book, the result of a meticulous review of the arm’s length principle<\/strong>, 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.<\/p>\n Laura Salamanca delves into the legal regime of related-party transactions and transfer pricing<\/strong>, 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).<\/p>\n 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.<\/p>\n 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.<\/p>\n To obtain more information about the book, we invite you to visit the link<\/a><\/em> on Aranzadi’s website. Likewise, we encourage you to explore our website to learn more about addwill <\/strong>and our team of experts. Do not hesitate to contact us through the available form<\/em><\/a> if you wish to receive advice; we will be happy to assist you.<\/p>\n","protected":false},"excerpt":{"rendered":" It is a pleasure to share with you the publication of Laura Salamanca’s new book, a lawyer in the tax department at addwill, […]<\/p>\n","protected":false},"author":12,"featured_media":20299,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1311],"tags":[],"class_list":["post-20302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/posts\/20302","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/comments?post=20302"}],"version-history":[{"count":2,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/posts\/20302\/revisions"}],"predecessor-version":[{"id":20308,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/posts\/20302\/revisions\/20308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/media\/20299"}],"wp:attachment":[{"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/media?parent=20302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/categories?post=20302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/addwill.eu\/en\/wp-json\/wp\/v2\/tags?post=20302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}