The Resource La interpretación de los convenios de doble imposición en los tiempos de la COVID-19 = Tax treaty interpretation in the times of the Covid

La interpretación de los convenios de doble imposición en los tiempos de la COVID-19 = Tax treaty interpretation in the times of the Covid

Label
La interpretación de los convenios de doble imposición en los tiempos de la COVID-19 = Tax treaty interpretation in the times of the Covid
Title
La interpretación de los convenios de doble imposición en los tiempos de la COVID-19 = Tax treaty interpretation in the times of the Covid
Creator
Subject
Language
eng
Summary
This work analyzes the important judgment of the Supreme Court, of March 3, 2020, in the Stryker case, which establishes a doctrine of great relevance in the matter of interpretation of Double Taxation Agreements. The Supreme Court rejects that the tax administration or the courts can base a tax regularization, exclusively or principally, on (non-normative) Soft-law materials, such as the commentaries to the OECD MC. The Supreme Court's ruling also rejects unilateral interpretations of the clauses of the tax treaties, and establishes important limits to the so-called "dynamic interpretation" of the double tax conventions
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2020), no. 449-450 ; p. 51-76
http://library.link/vocab/creatorName
Calderón Carrero, J.M
Geographic coverage
  • Europe
  • European Union
Language note
Spanish
http://library.link/vocab/subjectName
  • tax treaty
  • treaty interpretation
  • soft law
  • COVID-19 pandemic
Label
La interpretación de los convenios de doble imposición en los tiempos de la COVID-19 = Tax treaty interpretation in the times of the Covid
Instantiates
Publication
Label
La interpretación de los convenios de doble imposición en los tiempos de la COVID-19 = Tax treaty interpretation in the times of the Covid
Publication

Library Locations

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      52.3736660 4.9336932
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