LA SUPRESIÓN DEL IMPUESTO SOBRE EL PATRIMONIO Y LAS EMPRESAS FAMILIARES
The work begins by showing the lack about definition about the family business. Although it can not be denied that in Spain, following EU guidelines, we have an own tax regime for family companies, but, spread in all the tax system to the legislative mosaic of the various CC.AA. on inheritance and g...
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| Format: | Article |
| Language: | English |
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Facultad de Ciencias Sociales y Jurídicas, Universidad de Jaén
2009-12-01
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| Series: | Revista de Estudios Empresariales. Segunda Época |
| Subjects: | |
| Online Access: | http://revistaselectronicas.ujaen.es/index.php/REE/article/view/349 |