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Corporate taxation of securities lending transactions in Spain and the U.S. comparative study Miguel Baz Baz and Carolina Pérez López

By: Baz Baz, Miguel.
Contributor(s): Pérez López, Carolina.
Material type: ArticleArticlePublisher: 2005Subject(s): EMPRESAS | VALORES MOBILIARIOS | PRESTAMOS | COMERCIO INTERNACIONAL | IMPUESTOS | ESTADOS UNIDOS | ESPAÑA | SOCIEDADES In: Tax planning international review v. 32, n. 5, May 2005, p. 9-13
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