Adolfo Martin Jimenez

Universidad de Cádiz

Facultad de Derecho, Avda de la Universidad, s/N

Jerez de la Frontera, Cádiz 11405

Spain

SCHOLARLY PAPERS

8

DOWNLOADS
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in Total Papers Downloads

1,012

CITATIONS

0

Scholarly Papers (8)

1.

Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law

Bulletin for International Taxation, 2012
Number of pages: 23 Posted: 09 Feb 2014
Adolfo Martin Jimenez
Universidad de Cádiz
Downloads 126 (140,965)

Abstract:

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EU Tax Law

2.

Beneficial Ownership: Current Trends

World Tax Journal, 2010
Number of pages: 29 Posted: 09 Feb 2014
Adolfo Martin Jimenez
Universidad de Cádiz
Downloads 114 (99,396)

Abstract:

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Tax Treaties, OECD, Beneficial ownweship

3.
Downloads 71 (165,603)

Abstract:

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OECD Models, Tax treaties, International taxation

4.

Domestic Anti-Abuse Rules and Double Taxation Treaties: A Spanish Perspective – Part I

Bulletin for International Taxation - Journal - IBFD, 2002
Number of pages: 12 Posted: 27 Jul 2014
Adolfo Martin Jimenez
Universidad de Cádiz
Downloads 60 (193,571)

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Tax Law, International taxation, OECD, Anti-abuse clause, Tax trieaties

5.

Transfer Pricing and EU Law Following the ECJ Judgement in SGI: Some Thoughts on Controversial Issues

Bulletin for Iinternational Taxation, 2010
Number of pages: 12 Posted: 09 Feb 2014
Adolfo Martin Jimenez
Universidad de Cádiz
Downloads 49 (191,206)

Abstract:

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Transfer Pricing, EU Law

6.

Loopholes in the EU Savings Tax Directive

Bulletin for International Taxation - Journal - IBFD, December 2006
Number of pages: 15 Posted: 27 Jul 2014
Adolfo Martin Jimenez
Universidad de Cádiz
Downloads 34 (284,175)

Abstract:

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EU Law, Tax Law

7.

Domestic Anti-Abuse Rules and Double Taxation Treaties: A Spanish Perspective – Part II

Bulletin for International Taxation - Journal - IBFD, 2002
Number of pages: 8 Posted: 27 Jul 2014
Adolfo Martin Jimenez
Universidad de Cádiz
Downloads 22 (335,343)

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International taxation, tax treaties, anti-abuse clauses, OECC

8.

Situaciones Tributarias Internas Y Derecho De La Ue: Nuevas Perspectivas Sobre La Jurisprudencia Del TJUE (Internal Situations and EU Law: New Perspectives on ECJ Case Law)

A. Martín Jiménez: “Situaciones internas y Derecho de la UE: Nuevas Perspectivas sobre la Jurisprudencia del TJUE”, publicado en Cívitas Revista Española de Derecho Financiero n. 163, 2014.,
Number of pages: 46 Posted: 22 Jan 2015
Adolfo Martin Jimenez
Universidad de Cádiz
Downloads 12 (445,769)

Abstract:

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EU Tax Law, EU Law, ECJ decisions