The Resource El Impuesto sobre Sociedades en 2013 (y IV) : instrumentos de patrimonio

El Impuesto sobre Sociedades en 2013 (y IV) : instrumentos de patrimonio

Label
El Impuesto sobre Sociedades en 2013 (y IV) : instrumentos de patrimonio
Title
El Impuesto sobre Sociedades en 2013 (y IV) : instrumentos de patrimonio
Title variation
Corporate Income Tax as of 2013 (and IV) : equity instruments
Creator
Subject
Language
eng
Summary
This is the fourth and last part of an article dealing with the Corporate Income Tax 2013. Part 4 discusses amendments. It analyses the rules regarding the impairment of equity instruments and the avoidance of double economic taxation of dividends. These regulations will be repealed with the enactment of the Corporate Income Tax Bill, which will provide a new approach to the avoidance of double economic taxation of dividends and capital gains
Citation source
In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2014),
http://library.link/vocab/creatorName
Sanz Gadea, E
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • corporate income tax
  • losses
  • financial instrument
  • dividend
  • avoidance of double taxation
Label
El Impuesto sobre Sociedades en 2013 (y IV) : instrumentos de patrimonio
Instantiates
Publication
Label
El Impuesto sobre Sociedades en 2013 (y IV) : instrumentos de patrimonio
Publication

Library Locations

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