Calderón Carrero, J.M
Resource Information
The person Calderón Carrero, J.M represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
The Resource
Calderón Carrero, J.M
Resource Information
The person Calderón Carrero, J.M represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
- Label
- Calderón Carrero, J.M
61 Items by the Person Calderón Carrero, J.M
Context
Context of Calderón Carrero, J.MCreator of
- 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
- Advance pricing agreements : a global analysis
- Amendments to Spanish methods of avoiding international economic double taxation and the tax treatment of Spanish holding entities
- 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
- Comentarios a la Ley del impuesto sobre la renta de no residentes
- 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
- 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 tranfer 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 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
- 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 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 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
- 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
- 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 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 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)
- ¿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
Contributor of
Embed (Experimental)
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Person Calderón Carrero, J.M
Copy and paste the following RDF/HTML data fragment to cite this resource
<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>
