000			02178nab a2200265 c 4500
999			_c144488 _d144488
003			ES-MaIEF
005			20210804135251.0
007			ta
008			210804t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		4	_aThe prohibition of abuse of rights after the ECJ Danish cases _c Danon, Robert ... [et al.]
260			_c2021
500			_aDiponible también en formato electrónico.
500			_aResumen.
520			_aSince they were delivered in February 2019 the judgments of the Court of Justice of the European Union (ECJ) in the well-known 'Danish cases' have already been referred to by several courts of EU Member States to tackle alleged cases of directive shopping. In light of the increased convergence between EU and current OECD standards (notably the Principal Purpose Test), the findings of the ECJ will likely also have an impact in tax treaty practice and with respect to corporate structures involving dividends, interest or royalties. Against this background, this article discusses the findings of the ECJ in light of EU law but also contrasts these findings with tax treaty law and practice, including the rules of the Vienna Convention on the Law of Treaties (VCLT). Following an analysis of the prohibition of abuse of rights under EU and tax treaty law, the authors test the indicators of abuse in concrete cases by distinguishing inter alia between wholly artificial (sham) arrangements, on the one hand and 'real' business structures driven by tax motives, on the other hand. Finally, the impact of the ECJ findings on the interpretation of beneficial ownership is considered by taking into account recent tax treaty case law involving the 2014 OECD Commentary.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_963564 _aABUSO DE TRATADOS
650		4	_aDINAMARCA _942730
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_aJURISPRUDENCIA _947570
700	1		_93893 _aDanon, Robert J.
773	0		_9165344 _oOP 2141/2021/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 149, Issues 6-7, June/July 2021, p. 484-518
942			_cART