SPAIN'S NEW CHART OF ACCOUNTS USING DERIVATIVE INSTRUMENTS

伦敦, 30 de 九月 de 2008

描述

Spain's new Chart of Accounts significantly modifies the use of financial instruments, particularly derivative instruments, some of which now need to register for accounting purposes, a requirement that was unnecessary before the new legislation entered into force. This directly affects various taxes, including corporate income tax, value added tax, wealth tax and non-resident income tax, and raises the following questions...

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