Calderón Carrero, J.M
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The person Calderón Carrero, J.M represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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Calderón Carrero, J.M
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The person Calderón Carrero, J.M represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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- Calderón Carrero, J.M
77 Items by the Person Calderón Carrero, J.M
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- ¿La revalorización de una marca global determina un ajuste de precios de transferencia en sede de las filiales del grupo? Una nota al hilo del caso Hyundai sobre la explotación de los intangibles de marketing en un contexto post-BEPS
- Acuerdo Multilateral de 130 jurisdicciones sobre los principios de la Reforma Fiscal Global BEPS 2.0 = Multilateral Agreement of 130 jurisdictions providing a framework for international tax reform (BEPS 2.0)
- Advance pricing agreements : a global analysis
- Amendments to Spanish methods of avoiding international economic double taxation and the tax treatment of Spanish holding entities
- COVID-19 y fiscalidad internacional : las primeras recomendaciones de la OCDE
- Comentario a la SAN de 30 de noviembre de 2018 en el Caso Colgate Palmolive : ajustes colaterales derivados de una regularización de precios de transferencia que determinan el afloramiento de un "royalty" y su tributación con arreglo al CDI del "beneficiario efectivo de segundo nivel" = Commentary to the High National Court ruling of November 30, 2018 in the Colgate palmolive Case : collateral tax adjustments derived from transfer pricing regularisations determining the taxation of embedded royalties at the level of the beneficial owner
- Comentario a las Sentencias del Tribunal General de la UE (Sala Séptima), de 24 de septiembre de 2019
- Comentarios a la Ley del impuesto sobre la renta de no residentes
- A vueltas con las reglas interpretación y calificación de los Convenios de Doble Imposición al hilo de una resolución del TEAC sobre híbridos financieros : la reciente reacción de la OCDE frente al arbitraje fiscal internacional
- Convenios de doble imposición : el impacto BEPS análisis y evolución de la red española de tratados fiscales
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Corporate tax governance 2.0 : the role of tax control frameworks following the OECD/G20 Base Erosion and Profit Shifting Project
- Cumplimiento tributario cooperativo y buena gobernanza fiscal en la era BEPS
- Derecho tributario de la Unión Europea
- Doctrina de la Audiencia Nacional sobre ajustes de precios de transferencia y la aplicación del rango de precios de mercado derivado de los "benchmarks" = The National court jurisprudence on transfer pricing adjustments and the arm's length range
- Effects of the EC savings tax directive on Spain
- El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?
- El encuadramiento legal y límites del uso de herramientas de inteligencia artificial con fines de control fiscal : análisis de la decisión del Consejo Constitucional francés de 27 de diciembre de 2019 (Décision n.ð 2019-796 DC), sobre la Ley de Presupuestos 2020
- El enfoque coordinado de inspecciones de precios de transferencia en la UE = The EU coordinated approach to transfer pricing controls
- El nuevo marco europeo de transparencia sobre esquemas transfronterizos sujetos a declaración por intermediarios fiscales y contribuyentes : las "EU tax disclosure rules" y sus implicaciones
- El periodo de tenencia de la participación en las distribuciones de dividendos entre sociedades matrices y filiales: a propósito de las recientes modificaciones a los Artículos 30 y 46.1.f)LIS y la sentencia Denkavit
- European transfer pricing trends at the crossroads : caught between globalization, tax competition and EC law
- Fighting tax fraud through artificial intelligence tools : will the fundamental rights of taxpayers survive the digital transformation of tax administrations?
- Globalización económica y poder tributario : ¿hacia un nuevo derecho tributario?
- Hacia una nueva era de cooperación fiscal europea : las Directivas 2010/24/UE y 2011/16/UE de asistencia en la recaudación y de cooperación administrativa en materia fiscal
- Interpretation of tax treaties
- Jurisprudencia tributaria del Tribunal de Justicia de las Comunidades Europeas
- La Reforma Fiscal Global derivada del Proyecto OCDE/G20 BEPS 2.0 : el "Blueprint" del Pilar 1 = The Global Tax Reform resulting from the OECD/G20 BEPS 2.0 Initiative : the Pillar 1 Blueprint
- La doble imposición internacional en los convenios de doble imposición y en la Unión Europea
- La doble imposición internacional y los métodos para su eliminación
- La estrategia europea de lucha contra el fraude y la evasión fiscal : el plan de acción de la Comisión UE y sus principales implicaciones
- 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 jurisprudencia del TGUE en los casos Starbucks y Fiat: clarificación del impacto del art.107 TFUE sobre APAs y tax rulings en materia de precios de transferencia = The EU jurisprudence on the Starbucks and FIAT cases : some light on the impact of the EU state aid prohibition over transfer pricing advance pricing arrangements
- La sentencia de la US Tax Court en el caso Amazon : un precedente relevante sobre controversias de precios de transferencia, intangibles y economía digital
- Las normas antiparaíso fiscal Españolas y su compatibilidad con el derecho Comunitario : el caso específico de Malta y Chipre tras la adhesión a la Unión Europea
- Lessons on intragroup transaction from Spain's Epson ruling
- Lexel : not all base-erosion measures are 'EU proof', CJEU says
- Los marcos de control de riesgos fiscales en un contexto post-BEPS = Tax control frameworks in a post-BEPS context
- Medidas de reversión de pérdidas intragrupo y Derecho Comunitario : el caso Nordea Bank
- Medidas limitadoras de la erosión de bases imponibles a través de préstamos intragrupo y su compatibilidad con el Derecho de la UE: la doctrina del TJUE en el caso Lexel = Measures limiting the erosion of tax bases through intra-group loans and their compatibility with EU law: the CJEU jurisprudence in the Lexel case
- Nueva doctrina del Tribunal Supremo sobre el beneficiario efectivo y los límites a la utilización del Soft-Law : el caso Colgate Palmolive = New doctrine of the Supreme Court on beneficial ownership and limits on the use of Soft-Law : the Colgate Palmolive case
- Review of Spain's thin capitalization provisions
- Safe harbor for multinational enterprises operating in Spain. The new Spanish APA procedure
- Spain updates its international tax system
- Spain's antiabuse aproach and ECJ jurisprudence
- Spanish Supreme Court jurisprudence on taxpayer access to mutual agreement procedure
- Spanish Supreme Court limits use of OECD commentaries in interpreting tax treaties
- Spanish Supreme Court rejects application of beneficial owner concept not provided in a tax treaty
- Spanish competent authority's decisions subjected to judicial review for first tme
- Spanish court addresses application of EU antiabuse provisions
- Spanish court adopts more balanced interpretation of law on outbound intragroup dividends
- Spanish court rules on permanent establishment in Dell
- Spanish court rules on withholding taxes for deemed royalty payments
- Spanish tax courts address transfer pricing legislation
- Spanish thin capitalization in light of the non-discrimination principle: its compatibility with double tax treaties and EC law
- Tax implications of group interest box regimes : international and European perspectives
- Tax planning in Spain : the comparable tax debate
- Tax treatment of partnerships under the US-Spain tax treaty
- Taxpayer protection within the exchange of information procedure between state tax administrations
- The Columbus Container Services ECJ case and its consequences : a lost opportunity to shed light on the scope of the non-discrimination principle
- The ECJ jurisprudence on statutes of limitations in tax matters and the discrimination at the level of legal security
- The EU's coordinated approach to transfer pricing controls
- The OECD International Compliance Assurance Programme : just a new multilateral an cooperative model of tax control for multinational enterprises?
- The OECD Transfer Pricing Guidelines as a source of tax law: is globalization reaching the tax law?
- The OECD's plan to modernize the global corporate income tax framework
- The Spanish transfer pricing regime and the OECD/G20 base erosion and profit shifting project
- The concept of 'aggressive tax planning' launched by the OECD and the EU commission in the BEPS era : redefining the border between legitimate and illegitimate tax planning
- The new protocol to the Spain-Switzerland income tax treaty
- The new protocol to the Spain-Switzerland tax treaty
- The new tax treaty between the United Kingdom and Spain
- The taxpayer's right of defence in cross-border exchange of information procedures
- The year in review : Spain
- Transfer pricing disputes, abusive tax schemes and the protection of the European Convention on Human Rights against oppressive tax actions : the Yukos case
- Transfer pricing rules and the European commercial motives test : a discussion of Hornbach-Baumarkt
- Triangular cases, tax treaties and EC law : the Saint-Gobain decision of the ECJ
- ¿Es compatible la norma española anti "Directive-shopping" con el Derecho Comunitario? (A propósito de la Resolución del TEAC de 15 de octubre de 2004)
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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/resource/HYyiHwuFBqI/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/HYyiHwuFBqI/">Calderón Carrero, J.M</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>
