Biblioteca del Instituto de Estudios Fiscales

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Anti - avoidance provisions in the Spanish corporate income tax act Alfonso Garrido

By: Garrido Picón, Alfonso.
Material type: ArticleArticlePublisher: 2003Subject(s): ESPAÑA | IMPUESTO DE SOCIEDADES | SOCIEDADES EXTRANJERAS | ELUSION FISCAL In: Tax planning international review p. 10-14
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OP 804/2003/4-1 (Browse shelf) Available OP 804/2003/4-1

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