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Accounting and tax aspects of allocations in the spanish corporate income tax Elena Fernández Rodríguez

By: Fernández Rodríguez, Elena.
Material type: ArticleArticlePublisher: 2002Subject(s): ESPAÑA | CONTABILIDAD | IMPUESTO DE SOCIEDADES In: Intertax: International Tax Review vol. 30, nº 12, 2002, p. 507-513
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