RT info:eu-repo/semantics/bachelorThesis
T1 Grupo de sociedades
A1 Pérez Sánchez, Zuleyma Rosa
A1 Melián Pérez, Míriam
K1 Grupo de sociedades
K1 Mercantil
K1 Fiscal
K1 Tributación y Normativa
K1 Sociedades
AB The group of companies lacks a unitary regulation in our legal system. This hasled us to examine the group of companies, in order to understand their functioning andstandards, in commercial law and tax law, since the concept of tax group departs from thecommercial concept. From the point of view of commercial law, the group of companiesis but a company with many corporate forms, which is characterized by the constitutingcompanies’ being subject to a directing power exercised by an individual according to astrategy common to the whole group. On the other hand, from the fiscal point of view,the companies which make up the tax group become the sole unit responsible for payingcorporate taxes and all of their obligations, such as forming a one-tax base as well asaccounting for both the corporate tax and a unitary tax liability
YR 2019
FD 2019
LK http://riull.ull.es/xmlui/handle/915/15382
UL http://riull.ull.es/xmlui/handle/915/15382
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 12-may-2024