Impuesto sobre la Renta de No Residentes

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Author: Garrigues Abogados y Asesores Tributarios

Pages: 5-6

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Impuesto sobre la Renta de No Residentes

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Ley del Impuesto sobre la Renta de no Residentes (Real Decreto Legislativo 5/2004, de 5 de marzo) - Article 14
Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)