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000147868 100__ $$0(orcid)0000-0001-6314-0543$$aGarcía Gómez, Antonio José$$uUniversidad de Zaragoza
000147868 245__ $$aSobre la deducibilidad de la retribución de los administradores sociales en el impuesto sobre sociedades
000147868 260__ $$c2019
000147868 5060_ $$aAccess copy available to the general public$$fUnrestricted
000147868 5203_ $$aThis paper addresses the most controversial issues on the corporations tax regime on directors, CEOs and officers compensation. The work presents both the jurisprudential background on the subject and the 2014 legal reforms (Capital Companies Act and Corporate Tax Law). The traditional problems are also reviewed in the light of the administrative doctrine and the most recent court decisions.
000147868 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000147868 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000147868 7102_ $$14003$$2150$$aUniversidad de Zaragoza$$bDpto. Derecho de la Empresa$$cÁrea Dcho. Financiero y Tribu.
000147868 773__ $$g182 (2019), 74-113$$pCivitas, Rev. esp. derecho financ.$$tCivitas. Revista española de derecho financiero$$x0210-8453
000147868 8564_ $$s307324$$uhttps://zaguan.unizar.es/record/147868/files/texto_completo.pdf$$yVersión publicada
000147868 8564_ $$s1433022$$uhttps://zaguan.unizar.es/record/147868/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000147868 85641 $$uhttps://legalteca.aranzadilaley.es/my-reader/LEGAR22_00000000_20190401000001820000?fileName=220585386.html&location=pi-2283&anchor=aR220585386&publicationDetailsItem=SystematicIndex$$zTexto completo de la revista
000147868 909CO $$ooai:zaguan.unizar.es:147868$$particulos$$pdriver
000147868 951__ $$a2025-01-30-20:33:06
000147868 980__ $$aARTICLE