Spain: Tax changes : thin capitalization, inward expatriates and royal payments to non-residents

• Autores: Natalie J. Halla-Villa Jiménez
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 2-3, 2004, págs. 128-130
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • A description of recent changes in the areas of thin cap, the taxation of inward expatriates and the tax treatment of royalties paid to non-residents is provided.