Subjects:

European Jurisdictions

Contents:

The Author. List of abbreviations. General Introduction. Part I: The General Tax Codes and Other General Tax Regulations.
1. Introduction to the Tax Culture and Structure.
2. Administration and Procedures. Part II: National Tax Acts.
1. Taxes on Income, Profits and Capital Gains.
2. Social Security Contributions.
3. Taxes on Payroll and Work Force.
4. Taxes on Property.
5. Domestic Taxes on Goods and Services.
6. Taxes on International Trade and Transactions.
7. Other Taxes. Part III: International Taxation.
1. General Principles.
2. Unilateral Tax Rules.
3. Tax Treaties on Income, Profits and Capital Gains.
4. Tax Treaties on Inheritance and Gifts. Index.

Although Spain's taxation regime follows the same general pattern as other Western democracies, it presents many special challenges to the foreign investor. With ""Tax Law in Spain"", anyone with business, property, or financial interests in Spain should be fully aware of the opportunities and pitfalls of the relevant tax considerations. Written by a Spanish financial and tax law scholar, the book provides a detailed, in-depth, practical guide to the Spanish tax system at the national, regional, and local levels.