"The Bermuda triangle approach" : the Spanish reaction to uncooperative and low-tax countries

Resource Information

The work "The Bermuda triangle approach" : the Spanish reaction to uncooperative and low-tax countries represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

"The Bermuda triangle approach" : the Spanish reaction to uncooperative and low-tax countries

Creator

• García Heredia, A
• García Heredia, A

Subject

• tax haven
• harmful tax competition
• triangular cases
• exchange of information

Language

eng

Summary

In this article, the author first considers the Spanish approach to uncooperative and low-tax countries in the context of the OECD and EU criteria. The concepts developed by Spain to limit harmful tax practices are then considered. Finally, the author focuses on the specific defensive measures adopted by Spain

Citation source

In: European taxation. - Amsterdam. - Vol. 47 (2007),

Language note

English