Valencia
Spain
http://https://tax.blogs.uv.es/f-alfredo-garcia-prats/
Universitat de València
SSRN RANKINGS
in Total Papers Downloads
abuse of tax law, GAAR, tax avoidance, fraus legis, tax treaty abuse, abuse of EU Law, Mergers Directive, wholly artificial arrangements
hybrid financial instruments, tax treaties, interest, dividend, debt vs equity, double non-taxation
Source of income, Tax residence, Income tax law, EU Law, Tax Treaties, Fundamental Freedoms
Taxation, Tax law, European taxation
Taxation, Tax law, European taxation, exchange of information, OECD
artists, sports-persons, tax treaties, dynamic interpretation, OECD MC, tax avoidance, tax evasion
DAC6, tax intermediaries, BEPS, mandatory disclosure program, hallmarks, professional secrecy, legal privilege, nemo tenetur
refund of taxes, EU Law, autonomous procedural principle, principle of equivalence, principle of effectiveness
effective legal protection, effectiveness principle, EU Law, tax matters, refund of undue taxes, mistake claim
CJEU, Permanent establishment, domestic law, Tax law, European tax law
inheritance tax, EU Law, fundamental freedoms, free movement of capital
local public finance, stability pact, financial stability, constitutional principles, public debt, public deficit
CJEU, ATAD, EFTA, Tax law, European tax law
infringement procedure, EU Law, judicial review, State liability, VAT
Taxation, Tax law, European Union law
