Employees of companies, especially when exercising management duties, are liable to make decisions based on an unfair compensation in their favour. In such cases, the decision may be acting, permitting
Treatment of interests in the Venezuelan Tax Convention with Spain: 0% is the cost of interest withholding tax on loan transactions The Agreement between Venezuela and Spain to avoid double
An investment fund is a vehicle to channel different people’s savings for the purchase of shares and debt issued in an official and regulated market. This vehicle is virtually identical to
The Convention to Avoid Double Taxation between Barbados and Spain contains a rule for the taxation of interests in the creditor’s place of residence. Thus, Article 11 provides: "1. Interest
