Please use this identifier to cite or link to this item:
Title: Les Societats Civils: els efectes del canvi de tributació com a contribuents de l'Impost sobre Societats. Cas pràctic.
Author: Borrell Claveria, Lourdes
Tutor: Oliver Cuello, Rafael
Others: Universitat Oberta de Catalunya
Keywords: general partnership
corporate income tax
personal income tax
Issue Date: Jan-2017
Publisher: Universitat Oberta de Catalunya
Abstract: With the reform operated in the new law of corporate income tax (Impost sobre societats - IS) for exercises initiated in 2016, incorporates the civil societies (general partnership) with mercantile object like taxpayers of the IS, modification that caused multiple doubts and comments.The civil societies are entities without juridical personality where the own partners are those that joint and several liability of the obligations and debts of these entities, being frequently used like a juridical instrument by youngsters and small and medium enterprises with little scalable businesses how are familiar companies and groupings of autonomous. The case study is complemented by a series of operations and various taxes and tax situations applied to companies that serve to introduce the different topics under study worked in the master and who are often topics of tax consultations and tax advice.
Language: Catalan
Appears in Collections:Treballs finals de carrera, treballs de recerca, etc.

Files in This Item:
File Description SizeFormat 
lborrellclTFM0117memòria.pdfmemòria1,1 MBAdobe PDFThumbnail