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| 003 | IEF | ||
| 005 | 20180619144729.0 | ||
| 008 | 000606s2000 ESP|| #####0 b|SPA|u | ||
| 040 | _aIEF | ||
| 041 | _aSPA | ||
| 100 | 1 |
_aMartín Fernández, Francisco Javier _91834 |
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| 245 | _aTax treatment of corporate losses in Spain | ||
| 260 | _c2000 | ||
| 650 | 4 |
_aESPAÑA _941092 |
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| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
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_aPERDIDAS _947978 |
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_948454 _aSOCIEDADES |
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_aGrau Ruiz, María Amparo _919440 |
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| 773 | 0 |
_tIntertax: International Tax Review, v.28 _gnº4, april, p. 168-173 |
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| 942 | _cART | ||
| 942 | _z92833 | ||
| 999 |
_c91989 _d91989 |
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