ListarTFM: Màster Universitari en Gestió Financera i Comptabilitat Avançada por tema "branch contribution of activity"
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Régimen Fiscal aplicable a operaciones de reestructuración empresarial
Universitat Jaume I (2020-11-24)Merger, spin-off, branch contribution, non-monetary contributions and the exchange of securities are considered within corporation tax as corporate restructuring operations. Where the above-mentioned activities fall within ...