This work contains the analysis of certain controversial components of the consolidated tax base, of the special tax consolidation regime, according to Law 27/2014, of November 27, on Corporate Income Tax. On the one hand, the problem existing in practice is analyzed from the tax point of view, derived from the new wording introduced by Law 27/2014, as well as its possible interpretation, in the determination of the aforementioned consolidated tax base. On the other hand, some controversial examples are analyzed, as well as other cases that may give rise to different interpretations in practice. Finally, a detailed study of the intra-group elimination is carried out. The work is accompanied by tables and schemes as well as several case stud...
The Spanish Corporate Income Tax act foresees certain mechanisms for the avoidance of potential doub...
The purpose of this study is to analyze some models for setting the tax base in corporate income tax...
Since adaptation of the Council Directive 90/343/EC on the common system of taxation applicable to m...
This work concerns the analysis of taxation of operations outlined in the title, considering the spe...
In the area of the special regime of tax consolidation, the article 71.1 of the corporate tax law pr...
This work concerns the analysis of the taxation of non-monetary contributions of businesses, conside...
Is analyzed from a tax standpoint major innovations introduced by Law 27/2014 of 27 November, Corpor...
As notes in the first part of this article, the objetive is analyze from a tax standpoint major inno...
In this second part, continuing the development of the special tax consolidation and the analysis of...
Corporate Income Tax Law (Law 27/2014 of 27 November) has undergone, due to collection needs, two ma...
The present work analyses the tax effects from adjustments and eliminations made for preparing and p...
Article 88 of the Spanish Corporate Income Tax Act in force since January, 2015, states certain meth...
The capital reduction with return of contributions is a complex operation that generates effects in ...
The new Corporate Income Tax Law incorporates two reductions to the tax base to improve the neutrali...
This collaboration aims to outlining the most important tax consequences of the accounting reform be...
The Spanish Corporate Income Tax act foresees certain mechanisms for the avoidance of potential doub...
The purpose of this study is to analyze some models for setting the tax base in corporate income tax...
Since adaptation of the Council Directive 90/343/EC on the common system of taxation applicable to m...
This work concerns the analysis of taxation of operations outlined in the title, considering the spe...
In the area of the special regime of tax consolidation, the article 71.1 of the corporate tax law pr...
This work concerns the analysis of the taxation of non-monetary contributions of businesses, conside...
Is analyzed from a tax standpoint major innovations introduced by Law 27/2014 of 27 November, Corpor...
As notes in the first part of this article, the objetive is analyze from a tax standpoint major inno...
In this second part, continuing the development of the special tax consolidation and the analysis of...
Corporate Income Tax Law (Law 27/2014 of 27 November) has undergone, due to collection needs, two ma...
The present work analyses the tax effects from adjustments and eliminations made for preparing and p...
Article 88 of the Spanish Corporate Income Tax Act in force since January, 2015, states certain meth...
The capital reduction with return of contributions is a complex operation that generates effects in ...
The new Corporate Income Tax Law incorporates two reductions to the tax base to improve the neutrali...
This collaboration aims to outlining the most important tax consequences of the accounting reform be...
The Spanish Corporate Income Tax act foresees certain mechanisms for the avoidance of potential doub...
The purpose of this study is to analyze some models for setting the tax base in corporate income tax...
Since adaptation of the Council Directive 90/343/EC on the common system of taxation applicable to m...