The Spanish Tax Agency has published the annual tax control plan for 2017, which sets out the areas of focus and actions to be taken in 2017. According to an overview provided by the Tax Agency, the areas of focus are related to:
- Control of large individual fortunes, including the development of new risk assessment tools, the study of aggressive tax planning techniques, and the consolidation of exchange of financial account information under FATCA and the OECD Common Reporting Standard;
- Val…