The new non-resident income tax law - a step backward or a step forward?

Journal

Author

Serrano Antón, F.

Country

Spain

Published Date

November 1, 1999

Issue

Bulletin for International Taxation 1999 (Volume 53), No. 11

Examines the tax treatment of income derived by non- residents of Spain before and after enactment of the new Non-resident Income Tax Law.