Evolución reciente de la doctrina administrativa en España sobre residencia fiscal
El reciente anuncio del gobierno portugués para la eliminación del régimen de los “residentes no habituales” ha generado gran interés. En esta sesión online analizaremos la situación actual de los regímenes fiscales de personas físicas en Europa y aprovecharemos para explicar los criterios más recientes que ha desarrollado la doctrina administrativa española acerca de la residencia fiscal de las personas físicas.
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