The Resource The Spanish Dell case : do we need anti-BEPS measures if the existing rules are broad enough?

The Spanish Dell case : do we need anti-BEPS measures if the existing rules are broad enough?

Label
The Spanish Dell case : do we need anti-BEPS measures if the existing rules are broad enough?
Title
The Spanish Dell case : do we need anti-BEPS measures if the existing rules are broad enough?
Creator
Subject
Language
eng
Summary
In this note, the author discusses the landmark decision of the Spanish Supreme Court in Dell, on the creation of PEs in foreign jurisdictions, in light of the proposed Action 7 anti-BEPS measures
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016), no. 12 ; p. 574-577
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • PE
  • tax avoidance
  • BEPS Project (OECD)
Label
The Spanish Dell case : do we need anti-BEPS measures if the existing rules are broad enough?
Instantiates
Publication
Label
The Spanish Dell case : do we need anti-BEPS measures if the existing rules are broad enough?
Publication

Library Locations

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