Netherlands/Spain: The classification of partnerships for tax purposes : a comparative analysis

• Autores: Freek P.J. Snel, Cristian Oliver Lucas Mas
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 10, 2003, págs. 367-377
• Idioma: inglés
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• Resumen

  • Addresses the possible differences in tax treatment of partnerships and the issues that arise in cross-border situations due to those differences.