| Autor: |
Alejandro Garcia Heredia |
| Jazyk: |
English<br />Spanish; Castilian |
| Rok vydání: |
2021 |
| Předmět: |
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| Zdroj: |
Cuadernos de Gibraltar, Iss 4, Pp 1-14 (2021) |
| Druh dokumentu: |
article |
| ISSN: |
2444-7382 |
| DOI: |
10.25267/Cuad_Gibraltar.2021.i4.1402 |
| Popis: |
This paper analyzes the International Agreement on taxation and the protection of financial interests between Spain and the United Kingdom regarding Gibraltar. The paper deals with the two fundamental issues of this Agreement: the tax residency rules and the system of administrative cooperation in tax matters. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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