Tax authorities issue rulings on "comparable income taxes" for participation exemption purposes

Journal
Author
Cueva González-Cotera, Á. de la
Country
Spain
Published Date
Issue
European Taxation 2000 (Volume 40), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Two rulings by the Spanish Ministry of Finance that have provided more legal certainty for the taxpayer are analysed in this note.