000			01437nab a2200253 c 4500
999			_c147723 _d147723
003			ES-MaIEF
005			20230615130815.0
007			ta
008			230615t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970735 _aFreire, Felipe Thé
245		0	_aEconomic substance for holding companies in the post- BEPS world and after recent ECJ case-law _ban analysis of developments in Europe _c Felipe Thé Freire
500			_aResumen.
520			_aThis article discusses the substance requirements for holding companies, particularly in the context of the OECD and the EU, including ECJ case law. In this sense, this article focuses on analysing and determining what the common principles resulting from the OECD BEPS Project and EU law are, especially the jurisprudence of the ECJ, to verify if they are compatible with each other with a comparability analysis and whether a common norm/guidance could result from the combined interpretations of those two sources of international tax law.
650		4	_aHOLDINGS _945443
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPREVENCIÓN _954712
650		4	_aPROGRAMAS _948158
650		4	_aATAD _967421
650		4	_aUNION EUROPEA _948644
773	0		_9169598 _oOP 2141/2023/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 1, January 2023, p. 33-50
942			_cART