La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea

Resource Information

The work La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en 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

La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea

Contributor

• Hernández González-Barreda, P.A
• Almudí Cid, J.M
• Ferreras Gutiérrez, J.A

Subject

• corporate income tax
• ATAD
• switchover clause
• BEPS Action Plan
• double taxation
• ECJ case law
• hybrid financial instrument
• harmonization of tax
• anti-avoidance
• direct tax
• BEPS
• domestic tax law
• aggressive tax planning
• ruling
• EU tax law
• CbCR
• tax treaty
• tax arbitrage
• hybrid mismatch
• patent box
• exchange of information
• non-resident company
• PE
• cross-border loss relief

Language

eng

Summary

This book addresses the current state of harmonization of anti-avoidance rules in the European Union, with special reference to the recent anti-avoidance package. In addition, it analyses the negative harmonization made by the European Court of Justice in the last decades, the tools for administrative cooperation and the proposals for the future of European taxation

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

Spanish

Literary form

non fiction