The Resource Spanish taxation of capital gains and the effect on FIN 48

Spanish taxation of capital gains and the effect on FIN 48

Label
Spanish taxation of capital gains and the effect on FIN 48
Title
Spanish taxation of capital gains and the effect on FIN 48
Creator
Subject
Language
eng
Summary
This article looks at the tax regime for foreign investments in Spanish capital, particularly in the Spanish financial market and the taxation of capital gains. It describes the taxation of onshore and offshore investment funds when investing in the Spanish stock market, especially in securities giving rise to capital gains and the impact Spanish taxation has on offshore funds with reporting obligations in the United States, particularly its impact on the accounting for uncertainty in income taxes (FIN 48). This article shows that Spain is no paradise for offshore funds
Citation source
In: Tax notes international. - Falls Church. - Vol. 52 (2008),
http://library.link/vocab/creatorName
Velasco, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • capital gains tax
  • accounting
  • foreign investment
  • offshore fund
Label
Spanish taxation of capital gains and the effect on FIN 48
Instantiates
Publication
Label
Spanish taxation of capital gains and the effect on FIN 48
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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