Spain
This report explores the concept and consequences of corporate tax residence in Spain, encompassing both substantive and procedural aspects, and both domestic and international perspectives.
| Autor: | |
|---|---|
| Tipo de recurso: | capítulo de libro |
| Fecha de publicación: | 2025 |
| País: | España |
| Institución: | Universidad Complutense de Madrid (UCM) |
| Repositorio: | Docta Complutense |
| Idioma: | inglés |
| OAI Identifier: | oai:docta.ucm.es:20.500.14352/126445 |
| Acceso en línea: | https://hdl.handle.net/20.500.14352/126445 |
| Access Level: | acceso abierto |
| Palabra clave: | Derecho tributario 5605.06 Derecho Fiscal |
| Sumario: | This report explores the concept and consequences of corporate tax residence in Spain, encompassing both substantive and procedural aspects, and both domestic and international perspectives. |
|---|