Corporate Income Tax in 2020
DOI:
https://doi.org/10.51302/rcyt.2021.7353Keywords:
COVID, royal decree, estimated expenditure, tax incentive, termAbstract
The Centro de Estudios Financieros has kindly allow me, once again, to publish the tax chronicle of Corporate Income Tax, referred to legislation enacted in 2020.
The article is divided into three parts. The first is focused on the rules that, through Royal Decrees, have tried to encourage certain activities or facilitate the compliance of tax obligations during COVID crisis. The second is focused on the new enactments included in the General Budget Law for 2021. The third serves as a compilation of various regulations. Finally, to get a better understanding, some practical cases have been included in an Annex.
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References
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Caderón Carrero, J. M. y Palacín, R. (Febrero 2012). Real Decreto-Ley 3/2020 y su impacto sobre los procedimientos de resolución de controversias fiscales internacionales. Alerta Informativa.
OECD. (2020). OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors. OECD, Paris. www.oecd.org/tax/oecd-secretary-general-tax-report-g20-finance-ministers-july-2020.pdf
