Spain Publishes Draft Order on Form 232 for Disclosure of Tax Haven Transactions

The Spanish Ministry of Treasury and Public Administration has published the draft order on Form 232 for the purpose of reporting transactions with related parties in tax havens. Traditionally, this information has been reported in Form 200 with the tax return, but for tax periods beginning on or after 1 January 2016, Form 232 is to be used instead, including certain new reporting conditions. N…
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