ListarDPU_Articles por tema "Tax residence"

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    • openAccess   Régimen fiscal de los trabajadores expatriados 

      Orón Moratal, Germán Centro de Estudios Financieros (2017-11)
      Tax residence pose important questions of prooof. Once the tax residence has benn determined, a employee who is resident in Spain and carries out activities abroad may not be taxed for the specific remuneration he receives ...