This article refers to the comparison of the Spanish legislation in this subject with the most recent changes in the Law of some EU countries as well as its analysis under the constitutional principles of non discrimination, equality and ability to pay.Se analiza la comparabilidad de la normativa española en esta materia con la legislación más reciente dictada en distintos Estados de la Unión Europea así como su análisis bajo el prisma de los principios constitucionales de igualdad, no discriminación y capacidad económica
This article analyses the Spanish Law 16/2007 on accounting reform, which aims at adapting Spanish a...
en este trabajo se analiza el diferente desarrollo de las competencias normativas de las comunidade...
The present collaboration describes the regulations concerning the limitation to the deduction of fi...
Financial legislations of each Member State must meet the require- ments of European financial laws....
El propósito de este artículo es analizar el estado de la cuestión de la financiación de las Comunid...
In 2018 one of the most important tax reforms in recent years took place. As part of this reform, th...
This paper analyzes the standards introduced in the updated Corporate Income Tax by Royal Decree 12/...
In this paper the author studies the insolvency situation of the individual debtor in Spain, taking ...
Este artículo analiza el fenómeno de la exclusión financiera desde la perspectiva del concepto de di...
This article analyzes the possibility of the tax regulation of the reorganization companies to prote...
The recently reformed statutes of autonomy have regulated with detail whichare the revenue sources o...
The article analyses corporate income tax amendments set forth by Royal Decree-Law 3/2016, of 3 Dece...
This article analyses the most controversial issues regarding the Spanish controlled foreign corpora...
1. Introducción. 2. Ámbito subjetivo de aplicación de la norma. 3. Cálculo de los gastos financieros...
This paper aims to analyse the constitutional and legal limits which have been established with rega...
This article analyses the Spanish Law 16/2007 on accounting reform, which aims at adapting Spanish a...
en este trabajo se analiza el diferente desarrollo de las competencias normativas de las comunidade...
The present collaboration describes the regulations concerning the limitation to the deduction of fi...
Financial legislations of each Member State must meet the require- ments of European financial laws....
El propósito de este artículo es analizar el estado de la cuestión de la financiación de las Comunid...
In 2018 one of the most important tax reforms in recent years took place. As part of this reform, th...
This paper analyzes the standards introduced in the updated Corporate Income Tax by Royal Decree 12/...
In this paper the author studies the insolvency situation of the individual debtor in Spain, taking ...
Este artículo analiza el fenómeno de la exclusión financiera desde la perspectiva del concepto de di...
This article analyzes the possibility of the tax regulation of the reorganization companies to prote...
The recently reformed statutes of autonomy have regulated with detail whichare the revenue sources o...
The article analyses corporate income tax amendments set forth by Royal Decree-Law 3/2016, of 3 Dece...
This article analyses the most controversial issues regarding the Spanish controlled foreign corpora...
1. Introducción. 2. Ámbito subjetivo de aplicación de la norma. 3. Cálculo de los gastos financieros...
This paper aims to analyse the constitutional and legal limits which have been established with rega...
This article analyses the Spanish Law 16/2007 on accounting reform, which aims at adapting Spanish a...
en este trabajo se analiza el diferente desarrollo de las competencias normativas de las comunidade...
The present collaboration describes the regulations concerning the limitation to the deduction of fi...