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Derecho Financiero y Tributario
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Issue Date
Title
Author(s)
Sep-2002
Compulsory arbitration as a last resort in resolving tax treaty interpretation problems
Ribes Ribes, Aurora
Feb-2015
Mismatches in the Concept of Environmental Taxes
Gil García, Elizabeth
Oct-2016
The Effect of Anti-Avoidance Provisions Regarding the Promotion of Innovation: Considerations from a Tax Policy Perspective
Gil García, Elizabeth
Aug-2016
Encouraging Research and Development (and Innovation) in the Spanish Tax System
Gil García, Elizabeth
;
Soler Roch, María Teresa
12-Jan-2017
Addressing Hybrid PE Mismatches: The Guidance of the Code of Conduct Group
Gil García, Elizabeth
2017
Refining the Derogation Test on Material Tax Selectivity: The Equality Test
Pérez Bernabeu, Begoña
2011
Further discrimination of permanent establishments: tax incentive to maintain or create employment in Spain
Martínez Giner, Luis Alfonso
2002
Income taxation of emigrants and immigrants under Spanish law
Bayona Giménez, Juan José
;
Navarro-Faure, Amparo
2015
Limit Base Erosion via Interest Deduction and Others
Cencerrado Millán, Emilio
;
Soler Roch, María Teresa
Jan-2010
Recent application of the dynamic interpretation for royalties by the Spanish Tax Administration
Ribes Ribes, Aurora
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Author
10
Pérez Bernabeu, Begoña
9
Gil García, Elizabeth
7
Ribes Ribes, Aurora
3
Cencerrado Millán, Emilio
3
Navarro-Faure, Amparo
.
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Tax incentives
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Tax treaties
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Burden of proof
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Companies
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COVID-19
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Date issued
5
2020 - 2023
19
2010 - 2019
9
2000 - 2009
1
1995 - 1999
Document type
32
Article
1
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1
Working Paper
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34
Universidad de Alicante. Departam...