TY  - CHAP
AU  - Navarro, Aitor
AU  - Escribano López, Eva Alicia
A4  - Haslehner, Werner
A4  - Lamensch, Marie
PY  - 2021
DO  - 10.59403/g6321m
SN  - 978-90-8722-687-9
SN  - 978-90-8722-688-6
SN  - 978-90-8722-689-3
UR  - https://hdl.handle.net/20.500.14352/122796
AB  - Chapter based on the Spanish report for the 2020 annual congress of the EATLP on “Taxation and Value Creation.” Section 1 aims to understand the role that “value” plays in Spanish income taxes (Personal Income Tax and Corporate Income Tax). The...
LA  - eng
M2  - 529
PB  - IBFD
TI  - Spanish national report for EATLP Congress: taxation and value creation
TY  - book part
ER  -