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The complexities of business restructuring following international M&A, focusing on the Spanish tax and transfer pricing perspective
1 de septiembre de 2025
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SuscribirmeFor years, many multinational entities have been undertaking what in OECD jargon has been called "business restructurings" which, in essence, is nothing more than a reorganization of their activities that usually results in the significant relocation of profits – and therefore of taxable income – obtained by the various entities of the group in the different tax jurisdictions in which they operate.
In today’s international landscape, business restructurings have become an essential tool for the survival and growth of companies. Globalization and the interconnectedness of markets have increased the complexity of the business environment, forcing companies to quickly adapt to economic, political and social changes. Factors such as the fluctuation of the European Interbank Offered Rate (EURIBOR), rising financing costs, the economic aftermath of the COVID-19 pandemic and geopolitical tensions have compelled companies to adapt swiftly to an ever-changing environment.
See complete article at: International Transfer Pricing Journal (IBFD), September/October 2025.
1 de septiembre de 2025
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