La compensación de bases imponibles negativas en el Impuesto sobre Sociedades
Taboada Villa, Jorge;
La compensación de bases imponibles negativas en el Impuesto sobre Sociedades
El objetivo de esta investigación consiste en la pormenorización de todas las características con relevancia inherentes al mecanismo de compensación de bases imponibles negativas relativo al Impuesto sobre Sociedades. En concreto, ello será efectuado desde el prisma del Derecho Financiero, dentro del escenario normativo estatal.
Spain
cuenta de pérdidas y ganancias, tributación, Impuesto sobre Sociedades, 560506 Derecho fiscal, imputación temporal, Imposición, obligaciones tributarias conexas
cuenta de pérdidas y ganancias, tributación, Impuesto sobre Sociedades, 560506 Derecho fiscal, imputación temporal, Imposición, obligaciones tributarias conexas
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selected citations
Citations provided by BIP!
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 0
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