000			01596nab a2200277 c 4500
999			_c145353 _d145353
003			ES-MaIEF
005			20220209131052.0
007			ta
008			220209t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_949122 _aMoreno González, Saturnina
245		0	_aCritical review of the ATAD implementation _bimplementation of the EU ATAD in Spain : outstanding Issues of a partial transposion _c Saturnina Moreno González
260			_c2021
500			_aResumen.
520			_aThe purpose of this work is to critically analyse the transposition of the Anti-tax Avoidance Directive (ATAD) (1 and 2) into the Spanish tax system. To do so, a distinction is made between the rules that are transposed (exit taxation, controlled foreign companies (CFCs) and hybrid mismatches) and those that are not (limitation on interest deductions and general anti-abuse clause). This analysis will highlight the main differences between the directive and Spanish law and examine whether such discrepancies may be the source of problems of application and even uncertainties about the alignment of Spanish regulations to the directive itself or to EU primary law.
650		4	_aATAD _967421
650		4	_aELUSION FISCAL _943410
650		4	_aPREVENCIÓN _954712
650		4	_aAPLICACION _927355
650			_aDERECHO TRIBUTARIO _942375
650			_aESPAÑA _941092
650			_aDERECHO COMPARADO _941877
650			_aUNION EUROPEA _948644
773	0		_9166491 _oOP 2141/2021/12 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 12, December 2021, p. 995-1012
942			_cART