Spain: New anti-avoidance rules in the individual income tax law

• Autores: Álvaro de la Cueva González-Cotera
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 3, 1999, págs. 141-143
• Idioma: inglés
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• Resumen

  • The author describes recent changes in the concept of residence and looks closely at the new anti-tax haven measures. The new rules proposed for investment income, capital losses and investments in certain collective investment institutions are analysed as well.