Spain - Transfer Pricing Country Profile and Annex

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The OECD's Guidelines on dealing with commercial transactions between different parts of a multinational group.

Transfer Pricing Guidelines

Report on the Attribution of Profits to Permanent Establishments Parts I (General Considerations) , II (Banks) and III (Global Trading)

Report on the Attribution of Profits to Permanent Establishments, Parts I-III

OECD Tax Policy Studies No. 11: The Taxation of Employee Stock Options

The Taxation of Employee Stock Options

OECD Tax Policy Studies No. 10: E-Commerce: Transfer Pricing and Business Profits Taxation