The Resource Anti-avoidance provisions in the Spanish corporate income tax act

Anti-avoidance provisions in the Spanish corporate income tax act

Label
Anti-avoidance provisions in the Spanish corporate income tax act
Title
Anti-avoidance provisions in the Spanish corporate income tax act
Creator
Subject
Language
eng
Summary
A look at the principal anti-avoidance provisions established by the Corporate Income Tax Act 43/1995, of December 27, 1995 which are intended to protect the Spanish treasury against the transfer of taxable income to foreign entities and to avoid deferral and decrease of taxes in Spain
Citation source
In: Tax planning international review. - London. - Vol. 30 (2003),
http://library.link/vocab/creatorName
Garrido, A
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • corporate income tax
  • CFC
  • thin capitalization
  • transfer pricing
Label
Anti-avoidance provisions in the Spanish corporate income tax act
Instantiates
Publication
Label
Anti-avoidance provisions in the Spanish corporate income tax act
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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