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