In order to send an invoice for work carried out in Spain, you must either be a registered business, or self-employed (autónomo), although for some people who don’t carry out much work, this can prove expensive. There is actually a way round the rules, in fact, according to the Treasury itself, there are 3 cases
As a general rule, payment in cash - banknotes and coins - cannot be refused, according to the Bank of Portugal (BdP), there are, however, exceptions to this.
This article provides a general overview of the law and practice surrounding transfer pricing in Luxembourg, including broader taxation issues and the outlook for future developments.
Alain Goebel, Danny Beeton and Benjamin Tempelaere of Arendt & Medernach explain the use of bilateral/multilateral APAs and MAPs and consider how they can be used by taxpayers during times of uncertainty.