Facultad de Derecho, Avda de la Universidad, s/N
Jerez de la Frontera, Cádiz 11405
Spain
Universidad de Cádiz
SSRN RANKINGS
in Total Papers Downloads
Tax Treaties, OECD, Beneficial ownweship
beneficial ownership, case law
International Taxation, BEPS, Taxation of the Digital Economy
OECD Models, Tax treaties, International taxation
International taxation, Statement OECD, Inclusive Framework on a Two Pillar solution, Taxation of the digitalized economy
EU Tax Law
Transfer Pricing, EU Law
Tax Law, International taxation, OECD, Anti-abuse clause, Tax trieaties
International taxation, tax treaties, anti-abuse clauses, OECC
EU Law, Tax Law
EU Tax Law, EU Law, ECJ decisions
OECD Model, PE, BEPS, case law
GloBE Proposal (OECD), global minimum tax, dispute resolution, tax certainty, MAP, QDMTT, BEPS Project (OECD)
BEPS Project (OECD), treaty shopping, principal purpose test, letter-box company
GloBE Proposal (OECD), OECD Model, Mutual Administrative Assistance Convention, MNE, tax authorities
