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Tax changes thin capitalization, inward expatriates and royalty payments to non - residents Natalie J. Halla - Villa Jiménez

By: Halla Villa Jiménez, Natalie J.
Material type: ArticleArticlePublisher: 2004Subject(s): SOCIEDADES DE CAPITAL | TRABAJADORES DESPLAZADOS | SUBCAPITALIZACIÓN | ACCIONISTAS | DIVIDENDOS | INTERES | IMPUESTOS | DEDUCCIONES | REFORMA | ESPAÑA | ELUSION FISCAL In: European taxation v. 44, n. 2 - 3, 2004, p. 128-130
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