The Resource An overview of the new Spanish corporate income tax law

An overview of the new Spanish corporate income tax law

Label
An overview of the new Spanish corporate income tax law
Title
An overview of the new Spanish corporate income tax law
Creator
Subject
Summary
The authors give an overview of the new corporate income tax system in Spain. An analysis is given of taxable persons, taxable base, rates, double taxation relief, tax reliefs, tax credits, revaluation of assets, and special regimes. The authors present in table form the differences between the treatment of non-residents with and without a permanent establishment in Spain. They also give special attention to the methods of calculating the taxable base and the adjustments to the commercial accounting results
Citation source
In: Intertax. - Deventer. - Vol. 25 (1997),
http://library.link/vocab/creatorName
  • Andrés Aucejo, E
  • Ibáñez Marcilla, S
Language note
English
http://library.link/vocab/subjectName
corporate income tax
Label
An overview of the new Spanish corporate income tax law
Instantiates
Publication
Abbreviated title
ITT
Label
An overview of the new Spanish corporate income tax law
Publication
Abbreviated title
ITT

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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