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Previous	OP 2141-B/2004/2-1 State of tax affairs in the European Union	OP 2141-B/2004/2-2 The EU directive " on taxation of savings "	OP 2141-B/2004/2-3 Free movement of capital between member states and third countries	OP 2141-B/2004/2-4 Is tax fairness in Europe under siege ?	OP 2141-B/2004/2-5 European court goes for robust tax principles for treaty freedoms	OP 2141-B/2004/3-1 The usefulness of the "direct link" test in determining consideration for VAT purposes	OP 2141-B/2004/3-2 Controlled foreign company and thin capitalization rules are not applicable in Spain to entities resident in the European Union	Next

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Biblioteca del Instituto de Estudios Fiscales

Is tax fairness in Europe under siege ? spanish law and anti - avoidance provisions Cristina García - Herrera and Pedro M. Herrera