García Bañuelos, José Antonio
Spanish supreme court rejects application of beneficial owner concept not provided in a tax treaty / by José A. García Bañuelos and José M. Calderón .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors analyze a recent landmark ruling from the Spanish Supreme Court that rejects the application of the beneficial owner concept not provided in a tax treaty, excluding unilateral interpretations based on OECD soft law.
BENEFICIARIO EFECTIVO
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
TRIBUNAL SUPREMO
ESPAÑA
JURISPRUDENCIA
Calderón Carrero, José Manuel
Tax Notes International 1048-3306v. 100, n. 11, December 14, 2020, p. 1439-1442
Spanish supreme court rejects application of beneficial owner concept not provided in a tax treaty / by José A. García Bañuelos and José M. Calderón .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors analyze a recent landmark ruling from the Spanish Supreme Court that rejects the application of the beneficial owner concept not provided in a tax treaty, excluding unilateral interpretations based on OECD soft law.
BENEFICIARIO EFECTIVO
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
TRIBUNAL SUPREMO
ESPAÑA
JURISPRUDENCIA
Calderón Carrero, José Manuel
Tax Notes International 1048-3306v. 100, n. 11, December 14, 2020, p. 1439-1442