Brazil/Spain - Tax Treatment of JSCPs in Spain: Past, Present and Future

• Autores: Rafael Calvo, Elisa Salvador
• Localización: European taxation, ISSN 0014-3138, Vol. 57, Nº. 10, 2017, págs. 446-449
• Idioma: inglés
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• Resumen

  • In this note, the authors review the debate regarding the exemption from Spanish corporate income tax for interest on net equity distributed by Brazilian subsidiaries, which has been ongoing since 2010. In addition, the authors discuss the potential treatment under new Spanish and international regulations.