Problemas de territorialidad y doble tributación en el impuesto de industria y comercio en la actividad transportadora
The tax on trade and industry is a territorial tax which falls on public services that are directly or indirectly carried out in the municipality, being the tax basis the gross income obtained in the previous year. The transportation activity is the set of operations designed to transport people...
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| Format: | Article |
| Language: | Spanish |
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2011
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7512670 |
| Source: | Jurídicas, ISSN 1794-2918, Vol. 8, Nº. 1, 2011, pags. 82-98 |
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