Información General

• Autores: José Manuel Almudí Cid, Jorge Alberto Ferreras Gutiérrez, Pablo Andrés Hernández González-Barreda
• Editores: Kluwer Law International
• Año de publicación: 2019
• País: Países Bajos
• Idioma: inglés
• ISBN: 978-94-035-0154-3
• Texto completo no disponible (Saber más ...)

Reseñas

• Ha sido reseñado en:

  • Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation, J. Manuel Almudí Cid, J.A. Ferreras Gutiérrez & P.A. Hernández González-Barreda (editors), Eucotax Series on European Taxation, Kluwer law International, 2018

    Daniël Smit

    Intertax, ISSN 0165-2826, Vol. 47, Nº. 4, 2019, págs. 418-420

Otros catálogos

• Red de Bibliotecas Universitarias (REBIUN)

Listado de artículos

• • Preface

    • BEPS, ATAP and the New Tax Dialogue: A Transarlantic Competition?

      Reuven Avi-Yonah, Gianluca Mazzoni

      págs. 1-36

      

  • Part I : European Construction, Competences in Tax Matters and the Development of Anti-avoidance Rules

    • The European Union, the State Competence in Tax Matters and Abuse of the EU Freedoms

      Gloria Martínez Benítez

      págs. 39-60

      

    • The Role of NEgative Harmonitatioon in the European Tax Arena: Special Reference of the Cross-Border Loss Relief Regime

      Andrés Sánchez López, Paula Benéitez Régil, Diego Arribas Plaza

      págs. 61-80

      

    • The BEPS Project in the European Union: Working Up the ATAP Package

      Roberta Poza Cid

      págs. 81-98

      

  • Part II: Council Directive (EU) 2016/1164 of 12 de July 2016 Laying Down Rules Against Tax Avoidance Practices Thar Directly Affect the Functioning of the Internal Market

    • The Scope of the Directive and the Principale of Subsidiarity

      Cristino Fayos Cobos

      págs. 99-100

      

    • The General Anti-abuse Rule of the Anti-tax Avoidance Directive

      Andrés Báez Moreno, Juan Zornoza Pérez

      págs. 101-112

      

    • Interest Limitation Rule

      Beatriz Parejo García

      págs. 145-158

      

    • Harmonization of Controlled Foreign Corporation Rules in the European Union: The Spanish Perspective

      José Manuel Almudí Cid

      págs. 159-172

      

    • Hybrid Mismatch Arrangements

      Silvia López Ribas

      págs. 173-190

      

    • Edit Taxes: One Size Should Not Fit All

      Pablo Andrés Hernández González-Barreda

      págs. 191-226

      

    • The Switch-Over Clause in the 2016 Proposal for an Anti-tax Avoidance Directive

      Félix Daniel Martínez Laguna, Félix Alberto Vega Borrego

      págs. 227-244

      

  • Part III: Administrative Cooperation in Tax Matters. A Need for a Full Applicability of European Freedoms and a Guarantee to Tax Effectiveness

    • Administrative Cooperation in The Recovery of Claims: Directive 2010/24/EU- A Spanish Approach

      José María Cobos Gómez

      págs. 247-278

      

    • Change of Paragigm in Administrative Cooperation Directives: Automatic Exchange of Information

      Antoinette Musilek

      págs. 279-300

      

    • Amendment of Directive 2011/16/EU as REgards Mandatory Automatic Exhange of Information on TAx Rulings

      Ascensión Maldonado García-Verdugo

      págs. 301-314

      

    • Country by Country Reporting

      María del Mar Barreno Asensio

      págs. 315-324

      

    • Mandatory Disclosure Rules for Tax Planning Schemes and Automatic Exhange

      Jorge Alberto Ferreras Gutiérrez

      págs. 325-338

      

    • The New Tax Dispute Resolution Mechanisms in the European Union: The "Arbitration Directive"

      Jaime Mas Hernández

      págs. 339-352

      

    • Code of Conduct on Withholding Tax and the OECD TRACE System

      Javier Doldán Varela, Plácido Martos Belmonte

      págs. 353-368

      

    • Elimination of Double Taxation in the European Union: Former Article 293 TEEC, EU Competences and Controversial Aspects of the Arbitration Directive

      Aitor Navarro Ibarrola

      págs. 369-390

      

  • Part IV: Tax Treaties and the External Dimension of the European Union in Tax Matters

    • The Recommendation on Tax Teatries and the Legal Framework of Tax Treatries Between Member States and with Third States Within EU Law

      Brian Leonard

      págs. 393-406

      

    • The 2016 Communication on the Strategy on External Action and the Extenal Dimension of the EU in Tax Matters: Balancing Internal Market and Tax Sovereignty

      Edoardo Traversa, Alejandro Zubimendi Cavia

      págs. 407-428

      

    • The EU List of Non-cooperative Jurisdictions for Tax Purposes

      Manuel Santaella Vallejo

      págs. 429-446

      

  • Part V. Other European Measures to Prevent Tax Avoidance. State Aid and the Code od Conduct for Business Taxation

    • The Revision of the Code of Conduct for Business Taxation

      Domingo Jesús Jiménez-Valladolid de L'Hotellerie-Fallois

      págs. 449-466

      

    • Application of the State Aid Regime to Tax Rulings

      Juan Salvador Pastoriza Vázquez

      págs. 467-482

      

    • The Commission's State Aid Decisions on Advance Tax Rulings: Criticisms and Potencial Impact on the Future of Direct TAxation Within the European Union

      Giulio Allevato

      págs. 483-496

      

    • The Difficult Relationship Between the Fundamental Freedoms and the Nexus Approach as a Criterion for Applying Preferential Regimes Within the European Union: Special Reference to IP Boxes

      María Cruz Barreiro Carril

      págs. 497-520

      

  • Part VI: The Future of European Taxation

    • Case Law of the Court f Justice of the European Union: A Reflection for the Future

      Elena Rodríguez Ruíz de Alda

      págs. 521-540

      

    • Study of the Proporsal for a Council Directive on a Common Corporate Tax Base

      Eduardo Tapia Tejedor

      págs. 541-558

      

    • A Preliminary Assessment of the EU Proposal on Significant Digital Presence: A Brave Attempt Requires and Deserves Further Analysis

      Eva Escribano López

      págs. 559-600