The Resource Taxation of foreign investments in Spain: Part II - portfolio investments

Taxation of foreign investments in Spain: Part II - portfolio investments

Label
Taxation of foreign investments in Spain: Part II - portfolio investments
Title
Taxation of foreign investments in Spain: Part II - portfolio investments
Creator
Subject
Language
eng
Summary
This article is the second one in the series on foreign investments in Spain and deals with portfolio investments which consist of acquisitions of quoted shares on a Spanish Stock Exchange, quoted shares at quoted prices outside the Stock Exchange, public or corporate bonds and debentures and participations in mutual funds. The article considers only portfolio investments made by foreign non-resident individuals and foreign companies and discusses in detail the acquisition of portfolio securities, exportation of the securities and remittance of the income, sale of portfolio investments, taxation of capital, income and gains relating to portfolio investments, and tax sparing on individual and company income tax
Citation source
In: European taxation. - Amsterdam. - Vol. 21 (1981),
http://library.link/vocab/creatorName
Caballero García, M.A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • portfolio investment
  • securities
  • inbound transaction
  • tax sparing credit
  • non-resident
Label
Taxation of foreign investments in Spain: Part II - portfolio investments
Instantiates
Publication
Label
Taxation of foreign investments in Spain: Part II - portfolio investments
Publication

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