Double taxation treaties are treaties that normally only involve two states and provide specific rules on which state is entitled to tax income in all those situations where this income is linked to both states.
The United Sections Court of Cassation recently intervened to eliminate some doubts that arose in the event that the beneficiaries of the life insurance policy were generically identified as “legitimate heirs” of the insured.
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Advertising investments, under certain conditions, may fall within the “advertising bonus”, a tax credit whose amount varies according to the type of expenditure made.