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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer currently using the cash basis wishes to switch to the accrual basis in 2014. The issue is whether invoices issued in 2013 but paid in 2014 should be taxed in 2013 or 2014.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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