Spain: The definitive Canary Islands free zone regime

• Autores: Alvaro de Juan Ledesma
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 12, 2000, págs. 558-561
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This note describes the definitive ZEC regime which was approved by Royal Decree Law 2/2000 of 23 June 2000 applicable as of 25 June 2000. The new regime is the result of negotiations with the European Commission to make the regime compatible with EU tax harmonization goals.