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Article . 2014
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Article . 2014
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Article . 2004
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Claim

Incentivos fiscales a la inversión empresarial: catálogo y fundamento constitucional

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2004 Spain Spanish Publisher:Gabinete de Estudios Legales Tributarios
Authors: Rozas Valdés, José Andrés;

handle: 2445/55065

Incentivos fiscales a la inversión empresarial: catálogo y fundamento constitucional

Abstract

La vigente ley reguladora del Impuesto sobre Sociedades (Ley núm. 43, de 27 de diciembre de 1995) presenta numerosos beneficios fiscales. El objetivo de este trabajo es el de describir y desgranar el contenido de una parte de dichos beneficios, indagando su fundamento constitucional.

Country
Spain
Related Organizations
Keywords

Spain, Impostos sobre societats, Corporate taxes, Tax exemption, Espanya, Exempció d'impostos, Exempció d'impostos

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selected citations
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).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
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