The foreign-income exemption in Spain and the Canary Islands Special Zone

Journal
Author
Palao, C.
Country
Spain
Published Date
Issue
Bulletin for International Taxation 2001 (Volume 55), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Commentary on the Spanish special holding companies regime, and the regulation of the offshore regime (Canary Islands Special Zone).