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Controlled foreign company and thin capitalization rules are not applicable in Spain to entities resident in the European Union Emilio Cencerrado

By: Cencerrado Millán, Emilio.
Material type: ArticleArticlePublisher: 2004Subject(s): SOCIEDADES EXTRANJERAS | SUBCAPITALIZACIÓN | LEGISLACION | RESIDENTES | UNION EUROPEA | ESPAÑA | IMPUESTOS In: EC Tax Review v. 13, n. 3, 2004, p. 102-110
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Item type Current location Home library Call number Status Date due Barcode
IEF
OP 2141-B/2004/3-2 (Browse shelf) Available OP 2141-B/2004/3-2

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