TITLE

LA RETRIBUCIÓN DE LOS ADMINISTRADORES EN LAS PEQUEÑAS SOCIEDADES

AUTHOR(S)
LORA-TAMAYO VILLACIEROS, MANUEL
PUB. DATE
June 2013
SOURCE
Cuadernos de Derecho y Comercio;jun2013, Issue 59, p255
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The spanish Tax Office has recently started to apply to the members of the Board of Directors the «doctrine of the link» elaborated by the Civil and Social Chambers of the Supreme Court. This event has led to the modification of the directors' remuneration, obliged to pay taxes as Chief Executives and not as ordinary employees. Consequently, lots of companies are adapting their Articles of Association to the current situation. The article also analyzes the opinion on the matter of the DGRN.
ACCESSION #
92968652

 

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