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Este artículo tiene como principal objetivo contabilizar la presencia del capital británico en el desarrollo de los ferrocarriles españoles de vía ancha. Aunque es ampliamente conocido el papel abrumador que jugaron los capitales franceses en la expansión ferroviaria en España, algunos...
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The ZOLCCYT was created to foster productive development within a competitive territory, accordingly, to promote local development process in Merida state through a unique system of preferential tax and customs exemption. The paper´s objective is to analyze and evaluate the ZOLCCYT with respect...
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research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic … taxpayers subject to taxation under either the Amount A or Article 12B regimes. …
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new aspects affecting the taxation of cooperatives, which were introduced by Law 27/1999. …
Persistent link: https://www.econbiz.de/10005403801
The objective of this article is to establish a set of basic guidelines to encourage the establishment of a special tax regime for foundations within the framework of the Spanish constitution. Having analysed the laws that are currently in force, this will provide us with sufficient grounds to...
Persistent link: https://www.econbiz.de/10005087269
A brief overview is given of the main stances adopted regarding co-operative taxation. Starting from the aforementioned …
Persistent link: https://www.econbiz.de/10005087279
This article deals with the taxation of private car fuels in Spain, analyzing its theoretical foundations and carrying …
Persistent link: https://www.econbiz.de/10005772162