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The Resource La Directiva de la Unión Europea contra la elusión fiscal

La Directiva de la Unión Europea contra la elusión fiscal

Label
La Directiva de la Unión Europea contra la elusión fiscal
Title
La Directiva de la Unión Europea contra la elusión fiscal
Creator
Subject
Language
eng
Summary
This book analyses the EU Anti Tax Avoidance Directive (ATAD) and discusses the various problems that occur during its implementation into the Spanish tax system, f.i. limitation of the deductibility of financial expenses, anti-abuse internal clauses, exit taxes, international tax transparency, or neutralization of hybrid mismatches
http://library.link/vocab/creatorName
Juan Casadevall, J. de
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Spanish
Literary form
non fiction
Series statement
Cuadernos Aranzadi de jurisprudencia tributaria
Series volume
91
http://library.link/vocab/subjectName
  • ATAD
  • EU law
  • domestic tax law
  • BEPS Project (OECD)
  • anti-avoidance
  • base erosion
  • exemption
  • safe harbour
  • carry-over
  • exit tax
  • deductions
  • harmonization of tax
  • GAAR
  • case law
  • harmful tax competition
  • tax transparency
  • CFC
  • de minimis
  • avoidance of double taxation
  • hybrid mismatch
Label
La Directiva de la Unión Europea contra la elusión fiscal
Instantiates
Publication
Extent
272 p.
Isbn
9788413083773
Isbn Type
(back cover)
Label
La Directiva de la Unión Europea contra la elusión fiscal
Publication
Extent
272 p.
Isbn
9788413083773
Isbn Type
(back cover)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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