Results 81 to 90 of about 6,562,065 (141)
Las entidades locales y el impuesto sobre sociedades
, 2013 In terms of Corporation Tax, local authorities can be exempt, benefit from a 99% tax concession or be fully liable to tax, depending on the manner in which the services are rendered, with potential circumstances accounted for in tax law, which must be applied in accordance with case law and admi-nistrative records.
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Impuesto sobre sociedades: Análisis de determinadas reformas tributarias.
, 2018 [EN]The fiscal and economic crisis experienced in Spain since 2008 has been a terrible event that has caused a major fall of the public income leading to a public deficit in our country. Given the magnitude of that budget imbalance, it has been necessary to apply control measures in the public investments.
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Régimen especial de las sociedades cooperativas en el nuevo impuesto sobre sociedades
, 1996 Universidad de Granada.
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Las pérdidas en el Impuesto sobre Sociedades: segunda parte
, 2017 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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