The role not-for-profit organisations play globally in the achievement of public interests, and their relevance in the economy worldwide is undeniable in the 21st century. When the 2008 economic crisis challenged governments and the establishment to keep citizens safe, many of us felt reassured by that role. Governments encourage their activity through the implementation of their public policies. One of them is taxation. This is the reason why not-for-profit organisations enjoy internationally a particular tax regimen and tax incentives in most of tax systems. In Spain, the specific tax regime for not-for-profit entities was enacted in 2002 and it has been seldom amended in the seventeen years of effect. Its reform is a permanent issue in t...
El artículo resume un análisis de las principales novedades introducidas por el Real Decreto Ley 3/2...
Este artículo analiza el tratamiento de la I+D en uno de\ud los Impuestos más importantes del sistem...
Taxation is the action with which the citizens surrendered to the State a certain amount of money in...
Producción CientíficaThis article analyses the legislative fiscal and tax changes introduced in this...
La consecución de fines de interés general no es una tarea monopolizada por el Estado, sino que “se ...
La consecución de fines de interés general no es una tarea monopolizada por el Estado, sino que 'se ...
Even though fiscal decentralization in Spain has advanced in several fronts over the last three deca...
In recent times international tax has evolved at an unprecedented pace. Pushed by the financial cris...
Si bien la crisis económica que estamos viviendo afecta a todos los Estados miembros de la Unión Eur...
Ante la crisis financiera global que vivimos el gobierno español ha efectuado -y efectúa- numerosas ...
This article analyses the most controversial issues regarding the Spanish controlled foreign corpora...
The labour of non-profit organisations is becoming more and more important in our country and thereb...
The Spanish Experts Committee for tax reform and some international agencies have recommended that S...
The tax reforms implemented in the last 30 years in Colombia have configured a State subordinated to...
La Ley 20/1990 que regula el régimen fiscal de las cooperativas en España, así como las Normas foral...
El artículo resume un análisis de las principales novedades introducidas por el Real Decreto Ley 3/2...
Este artículo analiza el tratamiento de la I+D en uno de\ud los Impuestos más importantes del sistem...
Taxation is the action with which the citizens surrendered to the State a certain amount of money in...
Producción CientíficaThis article analyses the legislative fiscal and tax changes introduced in this...
La consecución de fines de interés general no es una tarea monopolizada por el Estado, sino que “se ...
La consecución de fines de interés general no es una tarea monopolizada por el Estado, sino que 'se ...
Even though fiscal decentralization in Spain has advanced in several fronts over the last three deca...
In recent times international tax has evolved at an unprecedented pace. Pushed by the financial cris...
Si bien la crisis económica que estamos viviendo afecta a todos los Estados miembros de la Unión Eur...
Ante la crisis financiera global que vivimos el gobierno español ha efectuado -y efectúa- numerosas ...
This article analyses the most controversial issues regarding the Spanish controlled foreign corpora...
The labour of non-profit organisations is becoming more and more important in our country and thereb...
The Spanish Experts Committee for tax reform and some international agencies have recommended that S...
The tax reforms implemented in the last 30 years in Colombia have configured a State subordinated to...
La Ley 20/1990 que regula el régimen fiscal de las cooperativas en España, así como las Normas foral...
El artículo resume un análisis de las principales novedades introducidas por el Real Decreto Ley 3/2...
Este artículo analiza el tratamiento de la I+D en uno de\ud los Impuestos más importantes del sistem...
Taxation is the action with which the citizens surrendered to the State a certain amount of money in...