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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.