IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2013v147i2p51-87.html
   My bibliography  Save this article

Nacionalidad, Domicilio Social Y Residencia Fiscal De Las Sociedades Mercantiles (Ii)

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 (Ii)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 147(2), pages 51-87, June.
  • Handle: RePEc:hpe:crotri:y:2013:v:147:i:2:p:51-87
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/147.pdf#page=51
    Download Restriction: no
    ---><---

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2013:v:147:i:2:p:51-87. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.