Fiscalidad Internacional

Resource Information

The work Fiscalidad Internacional 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

Fiscalidad Internacional

Creator

• Fiscalidad internacional

Contributor

• Serrano Antón, F

Subject

• ATAD
• BEPS Project (OECD)
• PE
• anti-avoidance
• artist (creative)
• business profits
• corporate income tax
• foreign investment
• hybrid financial instrument
• individual income tax
• non-resident
• residence
• sportsperson
• tax haven
• tax treaty
• transfer pricing
• trust

Language

eng

Summary

This book deals with the basic issues of international taxation. The book has been structured in four parts: the taxation of non-residents and the most relevant aspects of international taxation for Spanish residents, the agreements to avoid international double taxation, anti-abuse tax measures and the tax aspects of international operations. This seventh edition, revised and expanded with the latest national and international legislative and jurisprudential developments, also addresses the progress made by the OECD BEPS Action plan, and by the EU Anti-Tax Avoidance Directive (ATAD)

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

Spanish

Literary form

non fiction