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Concierto Económico y tributación empresarial. El impacto fiscal de la creación del Jurado Mixto de Utilidades (1927-1933)
(Servicio Editorial de la Universidad del País Vasco/Euskal Herriko Unibertsitatearen Argitalpen Zerbitzua, 2021)
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 ...