Spain: 2003 direct taxation reform

• Autores: José Palacios, Vicente Bootello Machín
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 2, 2003, págs. 58-60
• Idioma: inglés
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• Resumen

  • Various individual income tax, corporate tax and non-resident tax amendments that took effect 1 January 2003 are examined.