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- Title
EL NUEVO IMPUESTO DE TRANSACCIONES FINANCIERAS.
- Authors
Pina Montaner, Violeta
- Abstract
On 16 January, the Financial Transaction Tax entered into force, allowing Spain to tax the acquisition of listed shares issued by Spanish companies, following the trend initiated by other countries, such as France and Italy. The Spanish Government expects to collect EUR 850 million through this tax which is very complex due to the doubts raised on the taxable events and applicable exemptions along with the procedure to be established for its collection.
- Subjects
FRANCE; SPAIN; ITALY; TAXATION of securities trading; TAX administration &; procedure; IBERCLEAR (Company); BUSINESS enterprises; TAX exemption
- Publication
Actualidad Jurídica (1578-956X), 2021, Issue 55, p185
- ISSN
1578-956X
- Publication type
Article