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Tax treatment of corporate losses in Spain

By: Martín Fernández, Francisco Javier.
Contributor(s): Grau Ruiz, María Amparo.
Material type: ArticleArticlePublisher: 2000Subject(s): ESPAÑA | IMPUESTO DE SOCIEDADES | PERDIDAS | SOCIEDADES In: Intertax: International Tax Review, v.28 nº4, april, p. 168-173
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OP 2141/2000/4-2 (Browse shelf) Available OP 2141/2000/4-2

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