Tax Law in Spain

ISBN: 9789041117519 出版年：2001 页码：296 Roch, Maria Teresa Soler Kluwer Law International

The Author. List of abbreviations. General Introduction. Part I: The General Tax Codes and Other General Tax Regulations. 1. Introduction to the Tax Culture and Structure. 2. Administration and Procedures. Part II: National Tax Acts. 1. Taxes on Income, Profits and Capital Gains. 2. Social Security Contributions. 3. Taxes on Payroll and Work Force. 4. Taxes on Property. 5. Domestic Taxes on Goods and Services. 6. Taxes on International Trade and Transactions. 7. Other Taxes. Part III: International Taxation. 1. General Principles. 2. Unilateral Tax Rules. 3. Tax Treaties on Income, Profits and Capital Gains. 4. Tax Treaties on Inheritance and Gifts. Index.