La doble tributación de dividendos de las sociedades lucrativas
The recent Actualization Tax Act (Decree 10-2012) apparently causes a double taxation in the Income Tax. So with the current legislation, the investors who undertake a business or an economic activity through a legal entity (corporation) are affected by a double taxation for the incomes that they re...
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Format: | Article |
Language: | Spanish |
Published: |
2015
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6089814 |
Source: | Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 13, 2015, pags. 58-74 |
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