www.engage.hoganlovells.com/knowledgeservices/viewContent.action?key=Ec8teaJ9Vaprt3Kd6EBBO17eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF3dzoxprWhI6w%3D%3D&nav
globaltaxnews.ey.com/news/2023-5092-spain-issues-draft-list-of-non-cooperative-jurisdictions-for-tax-purposes