£154.00

Tax Law in Spain

International

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Description

Although Spain's taxation regime follows the same general pattern as other Western democracies, it presents many special challenges to the foreign investor. With Tax Law in Spain, anyone with business, property, or financial interests in Spain will be fully aware of the opportunities and pitfalls of the relevant tax considerations. Written by a notable Spanish financial and tax law scholar, the book provides a detailed, in-depth, practical guide to the Spanish tax system at the national, regional, and local levels. Among the many essential topics covered are the following: historical, economic, and political background; bases of tax competencies of the State, its 17 autonomous regions, and its local authorities; principles of assessment and collection for tax, rates, and special contributions; exemptions and deductions; special provisions applying to the Basque Country, Navarre, Ceuta and Melilla, the Balearic Islands, and the Canary Islands; determination of taxable corporate profits; penalties, anti-avoidance regulations, and rights to objection and appeal; social security administration; and estate, inheritance, and gift taxes. With numerous explanatory charts and tables, comprehensive and up-to-date bibliographies, and a detailed topical index, Tax Law in Spain is the ideal starting point for international tax practitioners and business persons contemplating transactions with Spanish parties.

Product Specifications

Format: paperback
ASIN: 9041117512
Category: Books > Subjects > Business, Finance & Law > Law > International
Domain: Amazon UK
Release Date: 01 December 2001
Listed Since: 05 February 2007

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Tax Law in Spain

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