Las bases normativas del régimen fiscal en materia diplomática

Authors

  • Carlos María López Espadafor

Keywords:

Tax concessions, diplomatic staff

Abstract

The personnel that develops international functions for their Government usually enjoys a very profitable tax regime. Notwithstanding, the foundation of those tax concessions is very complex . It was necessary a study on the normative bases of those situations, since this topic lacked an analysis in depth.

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Author Biography

  • Carlos María López Espadafor

    Catedrático de Derecho Financiero y Tributario
    en la Universidad de Jaén

Published

06/08/2021

How to Cite

López Espadafor, C. M. (2021). Las bases normativas del régimen fiscal en materia diplomática. Technical Tax Journal, 2(101), 91-102. https://revistatecnicatributaria.com/index.php/rtt/article/view/802