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Spain - Understanding How Trusts Are Analysed in Spain: A Comment from a Spanish Legislative Perspective

Country:
Spain
Author:
F. Carreño
Issue:
European Taxation, 2012 (Volume 52), No 2/3
Published:
11 January 2012
This article comments on how Spanish legislation approaches, from a legal point of view, the relationships inherent to a trust including an analysis of the use of fiduciary agreements under Spanish law as a potential ground for interpreting and accepting trusts and a review of existing administrative doctrine on the tax consequences of the use of trusts in Spain.
 
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