Spain - Spanish Tax Measures to Promote Internationalization – Where Have the Good Times Gone?
- R. Calvo
- European Taxation, 2011 (Volume 51), No 2/3
- 13 January 2011
The author, in this article, examines the problems that arise from the practical application of Spanish tax measures to promote internationalization. Recent interpretations of the Spanish authorities and courts (and, where applicable, EU institutions) are presented and critically evaluated.