On 30 August 2017, Spain published Order HFP/816/2017, approving Form 232, which replaces Form 200 for the purpose of reporting transactions with related parties in tax havens. The final order is similar to the initial draft issued in May 2017 ({News-2017-05-24/A/4-previous coverage}), but with certain changes to what transactions must reported and the annual deadline to submit the form.

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