Convenios fiscales internacionales y fiscalidad de la Unión Europea

Resource Information

The work Convenios fiscales internacionales y fiscalidad de la Unión Europea 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, Books.

Label

Convenios fiscales internacionales y fiscalidad de la Unión Europea

Creator

• Convenios fiscales internacionales y fiscalidad de la Unión Europea
• Calderón Carrero, J.M
• Carmona Fernández, N
• Martín Jiménez, A.J
• Trapé Viladomat, M

Contributor

• Carmona Fernández, N

Subject

• Interest and Royalties Directive
• Parent-Subsidiary Directive
• Savings Interest Directive
• State aid
• arbitration
• avoidance of double taxation
• direct tax
• exchange of information
• fundamental freedoms
• mutual assistance
• non-discrimination clause
• tax treaty
• treaty interpretation
• Merger Directive
• ECJ case law
• EU Arbitration Convention
• EU law

Language

eng

Summary

This book on international tax treaties and taxation in the European Union is divided into three parts. The first part considers all aspects of tax treaties, such as treaty interpretation, types of income affected, and methods for eliminating double taxation. Part Two deals with taxation in the EU: Court of Justice of the EU (CJEU) case law, EU Directives, mutual assistance, etc. The third part includes a table of current tax treaties signed by Spain, a list of legal references, and basic legislation

Geographic coverage

• European Union
• International

Index

no index present

Language note

Spanish

Literary form

non fiction

Series statement

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