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Financing activities hybrid mismatches and the tax decuctibility of interest in Spain Silvia López Ribas Electrónico

By: López Ribas, Silvia.
Material type: ArticleArticlePublisher: 2016Subject(s): ASIMETRÍAS HÍBRIDAS | IMPUESTO DE SOCIEDADES | DEDUCCIONES | ESPAÑA In: Bulletin for International Taxation v. 70, n. 8, August 2016
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