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Operaciones vinculadas . TAX REPORT. El nuevo marco de las operaciones vinculadas. La normativa que afecta a las operaciones vinculadas (OV) ha sufrido una modificación tras la aprobación de la Ley 27/2014 del Impuesto sobre Sociedades y el RD 634/2015 por el que se aprueba su Reglamento. Los aspectos más significativos que se han modificado se pueden resumir: - la vinculación socio-sociedad … [Leer más]. Efectos contables y fiscales de las quitas y esperas concursales a la luz del R.D. Ley 4/2014. Recie...
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