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Federal government -- Germany Relacions fiscals intergovernamentals -- Uruguai Federalisme -- Espanya Decentralization in government Intergovernmental fiscal relations -- Uruguay Relacions fiscals intergovernamentals -- Espanya Intergovernmental fiscal relations -- Spain

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Universitat de Girona. Facultat de Dret Roca i Sagalés, Oriol Kyriacou, Andreas P. Muinelo-Gallo, Leonel Juana Faja, Laia Roca-Sagalés, Oriol Esteve Pardo, María Luisa

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