Spanish supreme court rejects application of beneficial owner concept not provided in a tax treaty by José A. García Bañuelos and José M. Calderón
By: García Bañuelos, José Antonio
.
Contributor(s): Calderón Carrero, José Manuel.
Material type: 
ArticlePublisher: 2020Subject(s): BENEFICIARIO EFECTIVO | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | TRIBUNAL SUPREMO | ESPAÑA | JURISPRUDENCIA
In:
Tax Notes International v. 100, n. 11, December 14, 2020, p. 1439-1442Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/100/11-3 (Browse shelf) | Available | OP 138-B/2020/100/11-3 |
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.
Click on an image to view it in the image viewer
There are no comments for this item.