• closedAccess   Régimen Fiscal aplicable a operaciones de reestructuración empresarial 

      Florutu Hardalau, Mildred Evelyn 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 ...