10 errors in transfer pricing documentation that the AEAT can review
A deficient Local File not only exposes the taxpayer to formal penalties. These are the most common errors detected by the AEAT in its reviews.
Tag: aeat
Form 232: when to file it and what tax risks it reveals
Form 232 is not just a formality. The data it contains feeds the AEAT risk analysis system and can trigger a transfer pricing inspection.
What the AEAT requests in a related-party transactions inspection
Knowing in advance what documentation the Inspector will look for allows companies to prepare early and reduce the impact of a tax audit.