Courts and tax treaty law. Spanish national report

Ribes Ribes, Aurora

Courts and tax treaty law. Spanish national report

Please use this identifier to cite or link to this item: http://hdl.handle.net/10045/39822

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DC Field	Value	Language
dc.contributor	Derecho Financiero y Tributario	es
dc.contributor.author	Ribes Ribes, Aurora	-
dc.contributor.other	Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras	es
dc.date.accessioned	2014-07-31T12:26:02Z	-
dc.date.available	2014-07-31T12:26:02Z	-
dc.date.issued	2007	-
dc.identifier.citation	RIBES RIBES, Aurora. "Spain". En: Courts and tax treaty law / Guglielmo Maisto (Ed.). Amsterdam : IBFD, 2007. (EC and International Tax Law Series, 3). ISBN 978-90-8722-013-6, pp. 333-359	es
dc.identifier.isbn	978-90-8722-013-6	-
dc.identifier.issn	1574-969X	-
dc.identifier.uri	http://hdl.handle.net/10045/39822	-
dc.description.abstract	The aim of this contribution is to discuss the approach of the Spanish Courts to the tax treaty law. We provide insight in the Spanish case law concerning the interpretation and application of the tax treaties signed by Spain. In this line, we highlight the different attitude of the Spanish Courts in the past, in comparison to their current approach to the International Tax Law. Finally, some proposals are issued in order to improve the current system.	es
dc.language	eng	es
dc.publisher	IBFD	es
dc.subject	Tax treaty law	es
dc.subject	Spanish case law	es
dc.subject	Double taxation conventions	es
dc.subject.other	Derecho Financiero y Tributario	es
dc.title	Courts and tax treaty law. Spanish national report	es
dc.type	info:eu-repo/semantics/bookPart	es
dc.peerreviewed	si	es
dc.relation.publisherversion	http://www.ibfd.org/IBFD-Products/Courts-and-Tax-Treaty-Law	es
dc.rights.accessRights	info:eu-repo/semantics/restrictedAccess	es
Appears in Collections:	INV - DFT - Capítulos de Libros

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