by Instituto de Estudios Fiscales · Ministerio de Hacienda · tapa blanda · ISBN 9788480081658
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«Manual de fiscalidad internacional» is the manual of the Institute of Fiscal Studies, published by the Ministry of Finance in paperback.
Reference work that studies international taxation from the perspective of public finance theory. It sets out the basic principles of taxation in a global context, the problem of international double taxation and the operation of treaties to avoid it, with a theoretical and practical approach.
Fourth updated edition, published in 2004. The work consists of 1442 pages and the text is in Spanish.
Aimed at professionals in tax law and economics, as well as academics and researchers in international taxation.
