Spain: Tax authorities issue rulings on "comparable income taxes" for participation exemption purposes

• Autores: Álvaro de la Cueva González-Cotera
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 4, 2000, págs. 153-154
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Two rulings by the Spanish Ministry of Finance that have provided more legal certainty for the taxpayer are analysed in this note.