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Régimen especial de las sociedades cooperativas en el nuevo impuesto sobre sociedades
Universidad de Granada.
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Las pérdidas en el Impuesto sobre Sociedades: segunda parte
In the first part of this article, the limitations regarding the calculation of losses related to tangible fixed assets, real estate investments, intangible assets, non-current assets held for sale and inventories were analyzed. In this second part the limitations referred to financial assets, the implications regarding the application of the ...
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Análisis estadístico del Impuesto sobre Sociedades
Tobes Portillo, Paloma +4 more
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