ListarDPU_Articles por tema "patent box and binding rulings"
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Los informes motivados vinculantes como instrumento para la interpretación y aplicación de los incentivos fiscales a la innovación
Centro de Estudios Financieros (2017-07)The paper analyzes the binding rulings issue to provide certainty for taxpayers with regard to the qualification of activities that entitle fiscal incentives to innovation, as well to clarity other aspects such as the ...