New anti-avoidance rules in the individual income tax law

Journal
Cueva González-Cotera, Á. de la
Spain
European Taxation 1999 (Volume 39), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author describes recent changes in the concept of residence and looks closely at the new anti-tax haven measures. The new rules proposed for investment income, capital losses and investments in certain collective investment institutions are analysed as well.