The Resource Las doctrinas judiciales norteamericanas de anti-abuso fiscal (con especial consideración a la reciente codificación de la doctrina sobre la sustancia económica) y la doctrina sobre los acuerdos artificiales aplicable en la Unión Europea
Las doctrinas judiciales norteamericanas de anti-abuso fiscal (con especial consideración a la reciente codificación de la doctrina sobre la sustancia económica) y la doctrina sobre los acuerdos artificiales aplicable en la Unión Europea
Resource Information
The item Las doctrinas judiciales norteamericanas de anti-abuso fiscal (con especial consideración a la reciente codificación de la doctrina sobre la sustancia económica) y la doctrina sobre los acuerdos artificiales aplicable en la Unión Europea represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Las doctrinas judiciales norteamericanas de anti-abuso fiscal (con especial consideración a la reciente codificación de la doctrina sobre la sustancia económica) y la doctrina sobre los acuerdos artificiales aplicable en la Unión Europea represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The recent codification of the economic substance doctrine in the United States has given rise to some controversies not only in the US but also in countries with investments in the US. This paper analyses the origin of the economic substance doctrine and the requirements stated under the above mentioned codification, including the strict liabilities approved for imposition of penalties. Thereafter, this paper analyses the European Union anti-tax-avoidance legislation and EU court decisions to reach the conclusion that Member States should approve a possible codification of a common doctrine applicable in the EU but within the framework of the Treaty of Function of the European Union. In a last paragraph broad conclusions are presented; we could argue that US and EU anti-tax-avoidance doctrines are similar in some points but a full coincidence of both doctrines cannot be done
- Language
- eng
- Label
- Las doctrinas judiciales norteamericanas de anti-abuso fiscal (con especial consideración a la reciente codificación de la doctrina sobre la sustancia económica) y la doctrina sobre los acuerdos artificiales aplicable en la Unión Europea
- Title
- Las doctrinas judiciales norteamericanas de anti-abuso fiscal (con especial consideración a la reciente codificación de la doctrina sobre la sustancia económica) y la doctrina sobre los acuerdos artificiales aplicable en la Unión Europea
- Language
- eng
- Summary
- The recent codification of the economic substance doctrine in the United States has given rise to some controversies not only in the US but also in countries with investments in the US. This paper analyses the origin of the economic substance doctrine and the requirements stated under the above mentioned codification, including the strict liabilities approved for imposition of penalties. Thereafter, this paper analyses the European Union anti-tax-avoidance legislation and EU court decisions to reach the conclusion that Member States should approve a possible codification of a common doctrine applicable in the EU but within the framework of the Treaty of Function of the European Union. In a last paragraph broad conclusions are presented; we could argue that US and EU anti-tax-avoidance doctrines are similar in some points but a full coincidence of both doctrines cannot be done
- Citation source
- In: Quincena fiscal. - Cizur Menor. - (2011),
- http://library.link/vocab/creatorName
- Lampreave Márquez, P
- Geographic coverage
- European Union
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- anti-avoidance
- tax evasion
- EU law
- anti-evasion
- economic substance
- case law
- harmonization of tax
- Label
- Las doctrinas judiciales norteamericanas de anti-abuso fiscal (con especial consideración a la reciente codificación de la doctrina sobre la sustancia económica) y la doctrina sobre los acuerdos artificiales aplicable en la Unión Europea
- Label
- Las doctrinas judiciales norteamericanas de anti-abuso fiscal (con especial consideración a la reciente codificación de la doctrina sobre la sustancia económica) y la doctrina sobre los acuerdos artificiales aplicable en la Unión Europea
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Las-doctrinas-judiciales-norteamericanas-de/eKSu2JF0zJE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Las-doctrinas-judiciales-norteamericanas-de/eKSu2JF0zJE/">Las doctrinas judiciales norteamericanas de anti-abuso fiscal (con especial consideración a la reciente codificación de la doctrina sobre la sustancia económica) y la doctrina sobre los acuerdos artificiales aplicable en la Unión Europea</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Las-doctrinas-judiciales-norteamericanas-de/eKSu2JF0zJE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Las-doctrinas-judiciales-norteamericanas-de/eKSu2JF0zJE/">Las doctrinas judiciales norteamericanas de anti-abuso fiscal (con especial consideración a la reciente codificación de la doctrina sobre la sustancia económica) y la doctrina sobre los acuerdos artificiales aplicable en la Unión Europea</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
