La Residencia en la Estructura Del Hecho Imponible
This book explores the role and functionality of the concept of residence within the framework of tax law, focusing on its evolution and current application in the structure of taxation. It argues for the consideration of residence as a subjective element in determining the taxable event, highlighti...
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| Format: | eBook |
| Language: | Castellano |
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Madrid :
Dykinson, S.L
2024.
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| Edition: | 1st ed |
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009842636106719 |
| Summary: | This book explores the role and functionality of the concept of residence within the framework of tax law, focusing on its evolution and current application in the structure of taxation. It argues for the consideration of residence as a subjective element in determining the taxable event, highlighting the necessity of a territorial connection for certain taxes. The author, María López Espadafor, redefines essential concepts within tax structures to adapt to modern taxation models. The work is intended for scholars and professionals in tax law and fiscal policy, providing an in-depth analysis of residence's significance in international and domestic tax regulations. |
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| Physical Description: | 1 online resource (132 pages) |
| ISBN: | 9788411705936 |
