Spain
| dc.book.title | Residence for corporate income tax purposes | |
| dc.contributor.advisor | Nogueira, João Félix Pinto | |
| dc.contributor.author | Escribano López, Eva Alicia | |
| dc.date.accessioned | 2025-11-25T08:05:56Z | |
| dc.date.available | 2025-11-25T08:05:56Z | |
| dc.date.issued | 2025-09 | |
| dc.description.abstract | 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. | |
| dc.description.department | Depto. de Derecho Mercantil, Financiero y Tributario | |
| dc.description.faculty | Fac. de Derecho | |
| dc.description.refereed | TRUE | |
| dc.description.sponsorship | Ministerio de Ciencia, Innovación y Universidades | |
| dc.description.sponsorship | FECYT | |
| dc.description.status | pub | |
| dc.identifier.citation | Escribano, E. (2025). Spain. En J. F. P. Nogueira (Ed.), Residence for corporate income tax purposes (Vol. 109A, pp. 19–119). Cahiers de Droit Fiscal International. International Fiscal Association (IFA). | |
| dc.identifier.isbn | 9789083468204 | |
| dc.identifier.officialurl | https://www.ifa.nl/news/ifa-2025-cahiers-are-published | |
| dc.identifier.uri | https://hdl.handle.net/20.500.14352/126445 | |
| dc.language.iso | eng | |
| dc.page.final | 1033 | |
| dc.page.initial | 1009 | |
| dc.page.total | 25 | |
| dc.publication.place | Rotterdam, Países Bajos | |
| dc.publisher | International Fiscal Association (IFA) | |
| dc.relation.ispartofseries | Cahiers de Droit Fiscal International | |
| dc.relation.projectID | info:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica y Técnica y de Innovación 2021-2023/PID2023-146204OB-C21/ES/EL ESTIMULO A LOS EMPLEADORES Y LA MITIGACION DE LA INSEGURIDAD JURIDICA: DOS FACTORES CLAVE EN LA CONSOLIDACION DEL TRABAJO A DISTANCIA/ | |
| dc.rights.accessRights | open access | |
| dc.subject.ucm | Derecho tributario | |
| dc.subject.unesco | 5605.06 Derecho Fiscal | |
| dc.title | Spain | |
| dc.type | book part | |
| dc.type.hasVersion | VoR | |
| dc.volume.number | 109A | |
| dspace.entity.type | Publication | |
| relation.isAuthorOfPublication | 43582d8f-bd4c-4157-ab13-5d5b66323032 | |
| relation.isAuthorOfPublication.latestForDiscovery | 43582d8f-bd4c-4157-ab13-5d5b66323032 |
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