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- Title
LOS CONVENIOS DE COLABORACIÓN EMPRESARIAL.
- Authors
Carbajo Vasco, Domingo
- Abstract
The article focuses on collaboration agreement is a tool of business patronage, born with the first modern norm that, in Spain, deals with patronage. It mentions tax experts more experts in Spain on taxation of non-profit entities and integrating tax benefits, raises the clash between the strict and literal interpretation. It also mentions essential object of the capitalist or market system in which the entrepreneur moves and subject to value-added tax (VAT) as a provision of services.
- Subjects
PATRONAGE; TAX consultants; TAXATION; TAX benefits; VALUE-added tax
- Publication
Crónica Tributaria, 2021, Issue 180, p179
- ISSN
0210-2919
- Publication type
Article
- DOI
10.47092/CT.21.3.7