Spain - Abolition of Spanish Net Wealth Tax and its Effects
- Ana Colldefors
- European Taxation, 2009 (Volume 49), No 4
- 1 April 2009
In this note, the author examines the Slovenian tax rules regarding the provisions for, and the write-off of, business bad debts, considers some of the relevant issues, and concludes by suggesting that the rules should be amended so as to make them simpler and more practical.