RT Book, Section
T1 Spain
A1 Escribano López, Eva Alicia
AB 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.
PB International Fiscal Association (IFA)
SN 9789083468204
YR 2025
FD 2025-09
LK https://hdl.handle.net/20.500.14352/126445
UL https://hdl.handle.net/20.500.14352/126445
LA eng
NO 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).
NO Ministerio de Ciencia, Innovación y Universidades
NO FECYT
DS Docta Complutense
RD 1 dic 2025