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Preview Taxation and Investment in Spain 2016 - Deloitte pdf file

Spain Taxation and Investment 2016 ... 9.0 Contact us ..... real estate investment funds (1%), certain cooperatives (20%) and entities ... penalties, surcharges for the late payment of taxes, gifts, provisions for internal pension .... Documentation of related-party transactions (a master file and a local file, in line with action 13 of.



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