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Previous	OP 2141/2016/2-5 Jurisdiction of the Italian Tax Judge on administrative acts denying access to the Arbitration Convention on Transfer Pricing	OP 2141/2016/2-6 Taxation of income in foreign trusts	OP 2141/2016/2-7 Thoughts on the Qatar Financial Centre Sc. " Concessionary rate " for, captive insurers and reinsurers	OP 2141/2016/3-1 The concept of " aggressive tax planning " launched by the OECD and EU Commission in the BEPS era	OP 2141/2016/3-2 Reconsidering the application and interpretation of anti - treaty shopping rules in the context of developing countries	OP 2141/2016/3-3 The compatibility of exit tax legislation applicable to corporate taxpayers in France Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU freedom of establishment	OP 2141/2016/3-4 Responsiveness ( buoyancy ) of union taxes to GDP in India ( 1990 - 91 to 2015 - 16 )	Next

Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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Biblioteca del Instituto de Estudios Fiscales

The concept of " aggressive tax planning " launched by the OECD and EU Commission in the BEPS era redefining the border between legitimate and illegitimate tax planning Jose´Manuel Calderón Carrero & Alberto Quintas Seara