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Residencia

Bulletin of Hispanic Studies, 1927
exaly  

Análisis comparado de la residencia fiscal de las personas física en España y Portugal

The tax residence of individuals is a cornerstone of the States» tax power and a basic element in international taxation. Given its relevance, and especially between neighboring States that present notable differences in this regard, the main objective of this study is to carry out a comparative analysis of the Spanish and Portuguese regulations, both ...
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