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| Author: | Raventos, S. |
| Title: | Spain: Guidelines for corporate income tax reform |
| Journal: | European Taxation
1994 : VOL. 34:12, p. 446-451 |
| Index terms: | COMPANY TAXATION INCOME TAX SPAIN |
| Language: | eng |
| Abstract: | The article takes a critical look at proposals in a recent Ministry of Economy and Finance White Pater to modify the corporate income tax in Spain. It summarizes the most important of the proposed changes, with emphasis on the international aspects. It deals with specific measures to be adopted, integration of the corporate tax and the individual income tax, special tax regimes and international aspects of the reform. |
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