Non-discrimation at the crossroads of international taxation. Spain
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http://hdl.handle.net/10045/41275
Title: | Non-discrimation at the crossroads of international taxation. Spain |
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Authors: | Martínez Giner, Luis Alfonso | Martínez Muñoz, Yolanda |
Research Group/s: | Derecho Financiero y Tributario |
Center, Department or Service: | Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras |
Keywords: | Non discrimination | National tax context | International taxation |
Knowledge Area: | Derecho Financiero y tributario |
Issue Date: | 2008 |
Publisher: | Sdu Fiscale & Financiele Uitgevers |
Citation: | Non-discrimination at the crossroads of international taxation. Amersfoort, the Netherlands : Sdu Fiscale & Financiele Uitgevers, 2008. ISBN 978-90-6476-292-5, pp. 545-565 |
Abstract: | Este trabajo analiza el principio de no discriminación en materia tributaria, atendiendo para ello al contenido del artículo 24 del MC, a la igualdad que exige el ordenamiento tributario español, y al contenido del CEDH y su interpretación por el TEDH. |
URI: | http://hdl.handle.net/10045/41275 |
ISBN: | 978-90-6476-292-5 |
Language: | eng |
Type: | info:eu-repo/semantics/conferenceObject |
Peer Review: | si |
Appears in Collections: | INV - DFT - Capítulos de Libros |
Files in This Item:
File | Description | Size | Format | |
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Spanish report IFA 2008 Non discrimination.pdf | 280,76 kB | Adobe PDF | Open Preview | |
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