Contratos de permuta financiera ante el impuesto sobre el valor añadido
The analysis of VAT taxation of financial swap contracts requires a prior inquiry into this financial derivative. For this purpose we have resorted to the CJEU case law and the concepts of International accounting.
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| Format: | Article |
| Language: | Spanish |
| Published: |
2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7730061 |
| Source: | Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 31, 2021, pags. 322-353 |
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