OECD and Spain: a case of different tax havens’ list

In 1992, Spain hosted a list of significant worldwide events (to name a few, the Universal Exposition in Seville; the Olympic Games in Barcelona; and the European Capital based in Madrid), a context preceded by a wide range of new laws that drove to success all of them. Consequently, many laws encouraged the arriving of foreign capitals, for instance, the Budget Law which came into force in 1991 (also known as 17/1991) and surnamed with a deliberated ‘Urgent Tax Actions’.

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