The Spanish holding companies regime possible trends for the future and other alternatives within Spain Miguel Loran and Esther Villa
By: Lorán Meler, Miguel.
Contributor(s): Villa, Esther.
Material type: ArticlePublisher: 2019Subject(s): HOLDINGS | IMPUESTOS | ESPAÑA | PAIS VASCO In: Derivatives & Financial Instruments v. 21, n. 2, March / April 2019, 4 p. Summary: This article analyses the current Spanish holding companies regime and discusses the differences between the common Spanish regime and the Basque holding regime. It further deals with the 2019 failed proposed changes to the Spanish holding regime and gives some thoughts for future amendments.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | DFI/2019/2-5 (Browse shelf) | Available | DFI/2019/2-5 |
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Disponible únicamente en formato electrónico.
Resumen.
This article analyses the current Spanish holding companies regime and discusses the differences between the common Spanish regime and the Basque holding regime. It further deals with the 2019 failed proposed changes to the Spanish holding regime and gives some thoughts for future amendments.
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