Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe

Resource Information

The work Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe 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

Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe

Contributor

• Fernández C., J.A
• García Novoa, C
• Hoyos Jiménez, C

Subject

• AOA
• BEPS
• BEPS Project (OECD)
• EU tax law
• GAAR
• MLI
• PE
• State aid
• aggressive tax planning
• anti-avoidance
• anti-tax haven rules
• beneficial ownership
• commissionaire
• corporate income tax
• digital PE
• dividend
• exchange of information
• exit tax
• financial instrument
• harmful tax competition
• holding company
• intangibles
• intellectual property
• interest deduction
• international taxation
• tax adviser
• tax avoidance
• tax base
• tax competition
• tax compliance
• tax evasion
• tax treaty
• taxpayer rights
• transfer pricing
• transparency
• virtual currency

Language

eng

Summary

This festschrift for Jacques Malherbe contains contributions from many experts in the field of (international) taxation. The book is divided into five parts: International taxation; European Union (EU) law and domestic regulations influenced by EU law; Tax law issues from an internal legal point of view of various States; Base erosion and profit shifting (BEPS); and, The interrelation between BEPS and EU law

Geographic coverage

• European Union
• Europe
• International

Index

no index present

Language note

• Spanish
• English
• Portuguese
• French
• Italian

Literary form

non fiction