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La residencia fiscal de las personas físicas: especial referencia a los profesionales de la abogacía

open access: yes
[EN] This paper is focused on the analysis of the different aspects that determine tax residence in Spain. Firstly, the functions of residence in tax law are analyzed, among which are serving as a criterion for personal taxation, to determine the application of one tax system or another, differentiating between residents and non-residents, as well as ...
openaire   +1 more source

La cesión de tributos a la Comunidad Autónoma Andaluza [PDF]

open access: yes, 1986
Calero Gallego, Juan   +2 more
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