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
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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.
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| Artículos | IEF | IEF | OP 138-B/2020/100/11-3 (Browse shelf) | Available | OP 138-B/2020/100/11-3 |
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| OP 138-B/2020/100/10-4 Germany's source taxation conundrum | OP 138-B/2020/100/11-1 Transfer pricing and loss allocation for the COVID-19 era | OP 138-B/2020/100/11-2 Bilateral investment treaties | OP 138-B/2020/100/11-3 Spanish supreme court rejects application of beneficial owner concept not provided in a tax treaty | OP 138-B/2020/100/11-4 Modernizing general consumption taxes in the Caribbean | OP 138-B/2020/100/12-1 U.S. tax review | OP 138-B/2020/100/12-2 Facebook, the IRS, and the commensurate with income standard |
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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.
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