TY  - CHAP
AU  - Escribano López, Eva Alicia
A4  - Nogueira, João Félix Pinto
PY  - 2025
SN  - 9789083468204
UR  - https://hdl.handle.net/20.500.14352/126445
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.
LA  - eng
M2  - 1009
PB  - International Fiscal Association (IFA)
TI  - Spain
TY  - book part
VL  - 109A
ER  -