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Spain - Tax Treatment of Preferred Shares and Other Qualifying Debt Instruments

Country:
Spain
Author:
B. Centeno
Issue:
Derivatives & Financial Instruments, 2014 (Volume 16), No 5
Published:
15 September 2014
In light of a Draft Bill amending corporate income tax law that may soon change the tax treatment of preferred shares, the author considers the current treatment of such instruments and prospects for the future.
 
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