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Holding companies and Leveraged Buy-Outs (LBOs) in the EU after BEPS: beneficial owner, abuse of law and the single taxation principle [Working Paper]
La Sentencia del Tribunal de Justicia de la UE en las sentencias danesas supone uno de los hitos más destacados en el desarrollo de la jurisprudencia sobre el abuso de las libertades y normas fiscales desde Cadbury Schweppes. ...
The Role of Exchange of Information in Reshaping Allocation of Income Rules in the Post-BEPS Era: Towards Disregard of Narrowly-Held Entities
En paralelo a los recientes desarrollos de las reglas fiscales internacionales, el G20, la OCDE, el Foro Global y la Unión Europea han estrechado la cooperación administrativa para llenar los vacíos administrativos que ...
Islamic Financing Schemes after Brexit: Sharia as Choice of Law under Regulation Rome I and its Tax Implications
This paper analyzes the existing difficulties arising from the qualification of IF transactions under European Tax and Conflict of Laws rules, and the likely impact of Brexit on such practices. Given that 80% of all ...