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.

Bibliographic Details
Author: Escribano López, Eva Alicia
Format: book part
Publication Date:2025
Country:España
Institution:Universidad Complutense de Madrid (UCM)
Repository:Docta Complutense
Language:English
OAI Identifier:oai:docta.ucm.es:20.500.14352/126445
Online Access:https://hdl.handle.net/20.500.14352/126445
Access Level:Open access
Keyword:Derecho tributario
5605.06 Derecho Fiscal
id ES_ffe80e986fc7710ce957962ed3ac0ec8
oai_identifier_str oai:docta.ucm.es:20.500.14352/126445
network_acronym_str ES
network_name_str España
repository_id_str
spelling SpainEscribano López, Eva AliciaDerecho tributario5605.06 Derecho FiscalThis report explores the concept and consequences of corporate tax residence in Spain, encompassing both substantive and procedural aspects, and both domestic and international perspectives.International Fiscal Association (IFA)Nogueira, João Félix PintoUniversidad Complutense de Madrid20252025-09-0120252025-09-01book parthttp://purl.org/coar/resource_type/c_3248VoRhttp://purl.org/coar/version/c_970fb48d4fbd8a85info:eu-repo/semantics/bookPartapplication/pdfhttps://hdl.handle.net/20.500.14352/126445reponame:Docta Complutenseinstname:Universidad Complutense de Madrid (UCM)InglésengAgencia Estatal de Investigación http://dx.doi.org/10.13039/501100011033 Plan Estatal de Investigación Científica y Técnica y de Innovación 2021-2023 PID2023-146204OB-C21 EL ESTIMULO A LOS EMPLEADORES Y LA MITIGACION DE LA INSEGURIDAD JURIDICA: DOS FACTORES CLAVE EN LA CONSOLIDACION DEL TRABAJO A DISTANCIAopen accesshttp://purl.org/coar/access_right/c_abf2info:eu-repo/semantics/openAccessoai:docta.ucm.es:20.500.14352/1264452026-06-02T12:44:21Z
dc.title.none.fl_str_mv Spain
title Spain
spellingShingle Spain
Escribano López, Eva Alicia
Derecho tributario
5605.06 Derecho Fiscal
title_short Spain
title_full Spain
title_fullStr Spain
title_full_unstemmed Spain
title_sort Spain
dc.creator.none.fl_str_mv Escribano López, Eva Alicia
author Escribano López, Eva Alicia
author_facet Escribano López, Eva Alicia
author_role author
dc.contributor.none.fl_str_mv Nogueira, João Félix Pinto
Universidad Complutense de Madrid
dc.subject.none.fl_str_mv Derecho tributario
5605.06 Derecho Fiscal
topic Derecho tributario
5605.06 Derecho Fiscal
description 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.
publishDate 2025
dc.date.none.fl_str_mv 2025
2025-09-01
2025
2025-09-01
dc.type.none.fl_str_mv book part
http://purl.org/coar/resource_type/c_3248
VoR
http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.openaire.fl_str_mv info:eu-repo/semantics/bookPart
format bookPart
dc.identifier.none.fl_str_mv https://hdl.handle.net/20.500.14352/126445
url https://hdl.handle.net/20.500.14352/126445
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.relation.none.fl_str_mv Agencia Estatal de Investigación http://dx.doi.org/10.13039/501100011033 Plan Estatal de Investigación Científica y Técnica y de Innovación 2021-2023 PID2023-146204OB-C21 EL ESTIMULO A LOS EMPLEADORES Y LA MITIGACION DE LA INSEGURIDAD JURIDICA: DOS FACTORES CLAVE EN LA CONSOLIDACION DEL TRABAJO A DISTANCIA
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv International Fiscal Association (IFA)
publisher.none.fl_str_mv International Fiscal Association (IFA)
dc.source.none.fl_str_mv reponame:Docta Complutense
instname:Universidad Complutense de Madrid (UCM)
instname_str Universidad Complutense de Madrid (UCM)
reponame_str Docta Complutense
collection Docta Complutense
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,198674

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