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http://hdl.handle.net/10609/61825
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 |
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. |
Keywords: | general partnership corporate income tax personal income tax taxation |
Document type: | info:eu-repo/semantics/masterThesis |
Issue Date: | Jan-2017 |
Publication license: | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
Appears in Collections: | Treballs finals de carrera, treballs de recerca, etc. |
Files in This Item:
File | Description | Size | Format | |
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lborrellclTFM0117memòria.pdf | memòria | 1,1 MB | Adobe PDF | View/Open |
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