MARTÍNEZ PAÑOS, José Gabriel; LÓPEZ POMBO, David. Free cancellations of intra-group credit rights: accounting, legal and tax regime. Analysis of the position on the matter taken by the Spanish Chartered Accountants’ Institute and the Spanish General Directorate of Taxes. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 372, p. 111–138, 2014. DOI: 10.51302/rcyt.2014.6125. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/6125. Acesso em: 25 aug. 2024.