Cuestiones vidriosas de la deducción por doble imposición jurídica del art. 31 LIS. Especial referencia a la consideración de gasto fiscalmente deducible del exceso de impuesto en origen no deducido (art. 31.2 TRLIS y LIS)
Éditorial: Dykinson
ISBN: 978-84-1122-556-4, 978-84-1122-452-9
Année de publication: 2022
Pages: 163-221
Type: Chapitre d'ouvrage
Résumé
The purpose of this paper is to analyze some problematic issues that currently arise when interpreting and applying the legal regime of relief for international double taxation contained in corporate income tax (article 31 of the Corporate Tax Act). In particular, matters affecting the tax treatment of the inclusion in the tax base of tax paid abroad, but also questions which are unclear in relation to the specific determination of that tax at source, which is subject to deduction and in relation to the amount and effect of the deduction limit.