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Spain - Restriction to the Tax Deductibility of Financial Expenses: A Spanish View

Country:
Spain
Author:
C. Ferrer; P. Irazusta
Issue:
Derivatives & Financial Instruments, 2017 (Volume 19), No 4
Published:
31 July 2017
Spain has introduced measures that significantly limit the deductibility of financial costs. This article goes through those limitations and makes a comparison with the EU trends.
 
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