| 000 | 01282nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c143555 _d143555 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210209131751.0 | ||
| 007 | ta | ||
| 008 | 210209t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_963385 _aGarcía Bañuelos, José Antonio |
|
| 245 |
_aSpanish supreme court rejects application of beneficial owner concept not provided in a tax treaty _c by José A. García Bañuelos and José M. Calderón |
||
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_aBENEFICIARIO EFECTIVO _959746 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
| 650 | 4 |
_948612 _aTRIBUNAL SUPREMO |
|
| 650 | 4 |
_945694 _aESPAÑA |
|
| 650 | 4 |
_947570 _aJURISPRUDENCIA |
|
| 700 | 1 |
_98415 _aCalderón Carrero, José Manuel |
|
| 773 | 0 |
_9164260 _oOP 138-Bis/2020/100/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 11, December 14, 2020, p. 1439-1442 |
|
| 942 | _cART | ||