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Deduction for dividends for non-residents with a permanent establishmentin Spain

By: López Espadafor, Carlos María.
Material type: ArticleArticlePublisher: 2000Subject(s): NO RESIDENTES | DIVIDENDOS | DEDUCCIONES | ESPAÑA | DOBLE IMPOSICION In: Intertax: International Tax Review, v.28 nº 1, jan., p. 25-30
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