gtnu.ey.com/news/2022-5014-spanish-tax-authorities-deny-withholding-tax-exemption-on-interest-payments-to-eu-residents-based-on-gaar
www.dlapiper.com/en/us/insights/publications/2022/1/spanish-tax-authorities-deny-withholding-tax-exemption/
Home » Countries » Europe » European Union » Spain: Tax Authorities deny Withholding Tax Exemption on interest payments to EU Residents based on GAAR