by España · ISBN 9788445410097
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«Impuesto sobre Sociedades» is the Spanish reference work on corporate tax, with 172 pages, in Spanish.
The volume deals with corporate tax, a levy of the Spanish tax system that taxes corporate profits. It explains the essential elements of the tax, the applicable legal framework and the tax obligations of companies, with an orientation towards study and consultation in the economic field.
It was published in 2000. It belongs to the category Business & Economics.
The work is aimed at students of taxation, advisors and professionals who need to consult on the tax regime of companies in Spain.
Spain, officially the Kingdom of Spain, is a country in Southern and Western Europe with territories in North Africa. Featuring the southernmost point of continental Europe, it is the largest country in Southern Europe and the fourth-most populous European Union (EU) member state. Spanning the majority of the Iberian Peninsula, its territory also includes the Canary Islands, in the Eastern Atlantic Ocean; the Balearic Islands, in the Western Mediterranean Sea; and the autonomous cities of Ceuta and Melilla, in mainland Africa. Peninsular Spain is bordered to the north by France, Andorra, and the Bay of Biscay; to the east and south by the Mediterranean Sea and Gibraltar and Morocco, through its exclaves in North Africa; and to the west by Portugal and the Atlantic Ocean. Spain's capital and largest city is Madrid; other major urban areas include Barcelona, Valencia, Seville, Zaragoza, Málaga, Murcia, and Palma de Mallorca.
