The Taxpayer's Right to Set the ‘Mutual Agreement Procedure’ in Motion: The Spanish Tax Courts' Approach - Intertax View The Taxpayer's Right to Set the ‘Mutual Agreement Procedure’ in Motion: The Spanish Tax Courts' Approach by Jose M. Calderón - Intertax The Taxpayer's Right to Set the ‘Mutual Agreement Procedure’ in Motion: The Spanish Tax Courts' Approach Jose M. Calderón 29 11 Intertax