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Nacionalidad, Domicilio Social Y Residencia Fiscal De Las Sociedades Mercantiles

Author

Listed:
  • Antonio Domínguez Puntas

    (Agencia Estatal de Administración Tributaria)

Abstract

En este artículo el autor describe la relación entre las normas mercantiles y las fiscales acerca de la atribución o reconocimiento de la personalidad jurídica de las sociedades mercantiles y su incidencia en la residencia fiscal, de acuerdo con la legislación de la UE y la española.

Suggested Citation

  • Antonio Domínguez Puntas, 2013. "Nacionalidad, Domicilio Social Y Residencia Fiscal De Las Sociedades Mercantiles," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 146(1), pages 119-152, March.
    • Handle: RePEc:hpe:crotri:y:2013:v:146:i:1:p:119-152
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    File URL: https://www.ief.es/vdocs/publicaciones/1/146.pdf#page=119
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    More about this item

    Keywords

    Sociedades mercantiles; nacionalidad de sociedades; atribución de personalidad jurídica; domicilio social; traslado de domicilio; residencia fiscal.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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