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Previous	OP 2141/2006/5-2 Cross - border tax issues of pension	OP 2141/2006/5-3 The transfer of the registred office of a European company	OP 2141/2006/5-4 German Supreme Tax Court limits the scope of the german anti - Treaty shopping rule and redefines substance requirements for foreign companies	OP 2141/2006/5-5 The new tax regime for expatriates in Spain	OP 2141/2006/5-6 Tax evasion, tax avoidance and tax planning	OP 2141/2006/6/7-1 On the controversial role of the European Court in corporate tax cases	OP 2141/2006/6/7-2 Transfer pricing documentation	Next

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Biblioteca del Instituto de Estudios Fiscales

The new tax regime for expatriates in Spain Begoña Pérez - Bernabeu