Basque Economic Agreement and business taxation. The fiscal impact of the creation of the Joint Committee on benefit tax (1927-1933)
The Joint Committee on benefit tax was set up in 1927 with the aim of ensuring the strict and systematised fulfilment of the principle of territoriality in the collection of the tax on benefits within the Basque Economic Agreement system. The creation of the Joint Committee altered substantially the...
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| Format: | Article |
| Language: | English |
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UPV/EHU Press
2021-02-01
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| Series: | Historia contemporánea |
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| Online Access: | https://ojs.ehu.eus/index.php/HC/article/view/21029 |