Sobre las rentas obtenidas en el exterior por los órganos de administración de empresas domiciliadas en el país
This article addresses the treatment of income obtained by directors, members of boards and management bodies of companies domiciled in the country. The particular source rule that our Income Tax Law contemplates for said subjects, when they act abroad in the exercise of their functions, is analyzed...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2021
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8024623 |
| Source: | Derecho & Sociedad, ISSN 2079-3634, Nº. 56, 2021, pags. 1-27 |
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