The new non-resident income tax law - a step backward or a step forward?

Journal

Author

Serrano Antón, F.

Country

Spain

Published Date

1 November 1999

Issue

Bulletin for International Taxation 1999 (Volume 53), No. 11

Examines the tax treatment of income derived by non- residents of Spain before and after enactment of the new Non-resident Income Tax Law.