Sistema fiscal español, 2
Impuesto sobre sociedades : tributación de no residentes, imposición indirecta, otros impuestos
Paredes Gómez, Raquel
Rodríguez Ondarza, José Antonio
Albi Ibáñez, Emilio
This book presents the tax system in Spain and incorporates the most recent developments. The maximum rigor has been sought in the theoretical contents, complementing them with tables and diagrams to help the reader to better understand the tax regulations. In addition, the basic concepts have been illustrated with worked out examples and the practical content has been especially taken care of, proposing a great variety of activities that will exercise the reader in the application of the knowledge acquired. This volume begins with two chapters dedicated to Corporate Income Tax. Chapter V sets out the general regulations and criteria for calculating the tax base, and Chapter VI explains the procedure for calculating the tax debt and some management aspects. Chapter VII deals with the Non-Resident Income Tax. The study of indirect taxation opens in chapter VIII, dedicated to the Tax on Patrimonial Transmissions and Documented Legal Acts. Two other chapters deal with Value Added Tax. Chapter IX includes the general regulations and the calculation of the tax base, and Chapter X presents the criteria for calculating the tax debt and management aspects. Finally the book closes with chapter XI, which deals with other taxes.
- Author
-
Paredes Gómez, Raquel
Rodríguez Ondarza, José Antonio
Albi Ibáñez, Emilio
- Subject
-
Human sciences
> Law
- EAN
-
9788434433021
- ISBN
-
978-84-344-3302-1
- Edition
- 11
- Publisher
-
Editorial Ariel
- Pages
- 440
- High
- 23.7 cm
- Weight
- 15.7 cm
- Release date
- 27-10-2020
- Language
- Spanish
- Series
- Ariel economía y empresa
