Spain’s Holding Company Regime

Journal
Diéguez, C.; Alaix, L.
Spain
Bulletin for International Taxation 2016 (Volume 70), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article describes the Spanish entidad de tenencia de valores extranjeros (holding company, ETVE) regime and considers the advantages and disadvantages of the ETVE regime for taxpayers.