Las presunciones y ficciones en el ámbito tributario y su aplicación a las rentas societarias

Synopsis of Las presunciones y ficciones en el ámbito tributario y su aplicación a las rentas societarias

This legal work, written by Miguel Gutiérrez Bengoechea, offers a detailed analysis of the use of legal presumptions and fictions within the framework of tax law, with a specific focus on their application to corporate income. It is an essential text for professionals and students interested in the general theory of law and taxation.