Spain’s Holding Company Regime

Journal
Author
Diéguez, C.; Alaix, L.
Country
Spain
Published Date
Issue
Bulletin for International Taxation 2016 (Volume 70), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article describes the Spanish entidad de tenencia de valores extranjeros (holding company, ETVE) regime and considers the advantages and disadvantages of the ETVE regime for taxpayers.