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Double taxation -- Spain Impostos dobles -- Espanya Impostos dobles -- Unió Europea, Països de la Tax exemption -- Spain Domicili fiscal -- Spain Fiscal policy -- Spain Retroactive laws -- Spain
Semino MartÃnez, Jordi Delgado Pintos, SofÃa Quintana Ferrer, Esteban Universitat de Girona. Facultat de Dret Navarro GarcÃa, Albert DÃaz Gahete, Jesús