The new non-resident income tax law - a step backward or a step forward?

Journal
Author
Serrano Antón, F.
Country
Spain
Published Date
Issue
Bulletin for International Taxation 1999 (Volume 53), No. 11
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Examines the tax treatment of income derived by non- residents of Spain before and after enactment of the new Non-resident Income Tax Law.