Patricia Lampreave

Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School

European Tax Professor

Alfonso XI, nº 6

Madrid, Madrid 28014

Spain

  • Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School

SCHOLARLY PAPERS

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Scholarly Papers (23)

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1.

Fiscal Competitiveness Versus Harmful Tax Competition in the European Union

Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011), no. 6 ; 17 p
Number of pages: 20 Posted: 22 Sep 2011 Last Revised: 19 Dec 2013
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 673 (75,733)
Citation 10

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Harmful tax competition, Fiscal competitiveness, Fair competition, European tax harmonization, EU Code of Conduit, European Union, Tax sovereignty, International taxation, European taxation, Anti-fraud provision, Holding Company regimes, Financial service regimes, Comparative Law

2.

An Assessment of Anti-Tax Avoidance Doctrines in the United States and the European Union

Bulletin for international taxation. - Amsterdam. - Vol. 66 (2012), no. 3 ; p. 153-169
Number of pages: 17 Posted: 21 Mar 2012 Last Revised: 19 Dec 2013
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 535 (101,151)

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3.

Anti-Tax Avoidance Measures in China and India: An Evaluation of Specific Court Decisions

Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013), no. 1 ; p. 49-60
Number of pages: 12 Posted: 14 Jan 2013 Last Revised: 19 Dec 2013
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 519 (104,857)

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anti- tax avoidance, tax evasion, China, India, GAAR

4.

Medidas Adoptadas Por La Ocde Para Paliar La Competencia Fiscal Lesiva Y La Evasión Fiscal (The OECD Viewpoint on Harmful Tax Competition)

Gaceta Fiscal, No. 303, 2010
Number of pages: 12 Posted: 22 Sep 2011 Last Revised: 20 Dec 2013
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 390 (146,825)

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Fair competition, Tax Haven, OECD black list, Harmful tax competition, Anti-fraud provisions, European tax harmonization, OECD, Code of conduit, European Community, Limitation of tax sovereign, International taxation, European taxation, Tax arbitration, Tax fraud

5.

Régimen Fiscal De Las Entidades Holding Holandesas: Evolución Y Recientes Modificaciones En Los Condicionantes Para Aplicar La Exención Por Participación (The Dutch Holding Companies Regime)

Quincena Fiscal No 6, Editorial Aranzadi, Pamplona, 2010.
Number of pages: 12 Posted: 24 Sep 2011 Last Revised: 20 Dec 2013
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 291 (201,293)

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Holding Companies, Participation exemption, Fair competition, Harmful tax competition, The Netherlands, Exemption, International taxation, European taxation, Tax arbitration, Tax fraud, Code of Conduit

6.

El Intercambio De Información Sobre Estructuras Transnacionales Potencialmente Agresivas (The Automatic Exchange of Information in Relation to Reportable Aggressive Cross-Border Tax Planning Arrangements)

Carta Tributaria, número 39, junio 2018. Editorial Wolters Kluwer
Number of pages: 12 Posted: 21 Jun 2018
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 177 (323,404)

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exchange of tax information: tax transparency for intermediaries; aggressive tax planning; discloser of tax avoidance schemes; Beps action 12; OECD; European Commission.intercambio de información fiscal; transparencia fiscal para los intermediarios; planificación fiscal agresiva; declaración previa

7.

¿La Competencia Fiscal Desleal vs. Las ayudas de Estado Fiscales¿ dos caras de la misma moneda? (Harmful Tax Competition and Fiscal State Aid, Two Sides of the Same Coin?)

Quincena Fiscal 8 • Abril 2018 • Págs. 19 a 42
Number of pages: 24 Posted: 17 Jun 2018
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 171 (333,511)

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Tax competition, Fiscal state aid, Unlawful aid, Tax rulings, Harmful tax regimes, Aggressive tax planning, Tax avoidance, European commission, Base erosion profit shifting (BEPS)

8.

Spain Has Approved the Digital Service Tax: The Controversy Is Served

Kluwer International Tax Blog, February 24 2020
Number of pages: 5 Posted: 23 Apr 2021 Last Revised: 24 Nov 2021
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 140 (393,466)

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9.

Las Doctrinas Judiciales Norteamericanas De Anti-Abuso Fiscal (Con Especial Consideración a La Reciente Codificación De La Doctrina Sobre La Sustancia Económica) Y La Doctrina Sobre Los Acuerdos Artificiales Aplicable En La Unión Europea (Anti-Tax Avoidance Doctrines in the US and the EU)

Quincena fiscal. - Ed. Aranzadi, Navarra, (2011), no. 21 ; p. 87-133
Number of pages: 49 Posted: 10 Feb 2012 Last Revised: 19 Dec 2013
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 120 (443,099)

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10.

El Debate Sobre La Armonización Fiscal Europea Y La Competencia Fiscal Entre Los Estados Miembros (EU Tax Harmonization and Harmful Tax Competition between Member States)

“El debate sobre la armonización fiscal y la competencia entre los Estados Miembros”, en Repercusiones Tributarias de la ampliación de la UE, Ed. Colección Estudios Jurídicos, Instituo de Estudios Fiscales, Madrid, 2010.
Number of pages: 22 Posted: 20 Dec 2013
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 102 (499,034)

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european union, tax harmonization, tax competition

11.

El Intercambio De Información Sobre Las Rentas Del Ahorro Desde Una Perspectiva Global Y Su Adaptación Al Convenio Para Evitar La Doble Imposición Entre Los Estados Unidos Y España (The New Double Tax Convention Signed between Spain and the US and the Interchange of Information (FATCA))

Revista Impuestos, Ed. Wolters Kluwer, Número 11, Noviembre 2013
Number of pages: 26 Posted: 27 Nov 2013
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 100 (505,854)

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Intercambio de información, secreto bancario, rentas del ahorro, cooperación internacional, convenio hispano-estadounidense, elusión fiscal, FATCA, Interchange of information bank secrecy, saving income, international cooperation, double tax convention between Spain-US

12.

Diferentes Enfoques Para El Intercambio Automático De Información (Different Approaches to Automatic Interchange of Information)

Quincena Fiscal, Vols. 15-16, September 2013
Number of pages: 34 Posted: 21 Oct 2013
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 94 (526,779)

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13.

The New Regulatory Framework in the EU and the Role of the Independent Fiscal Authority

Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013), no. 11 ; p. 592-60
Number of pages: 9 Posted: 09 Nov 2013 Last Revised: 19 Dec 2013
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 87 (553,059)
Citation 1

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independent fiscal institutions, fiscal policy, fiscal deficits, economic good governance in the European Union, fiscal watchdogs, Stability and Growth Pact, EU budget, eurozone

14.

La Reversión De La Carga De La Prueba Para Justificar Los Motivos Económicos Válidos En Las Reorganizaciones Empresariales (The Reverse Burden of Proof to Justify Valid Economic Reasons in Corporate Reorganizations)

Number of pages: 24 Posted: 23 Oct 2013
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 82 (573,141)

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15.

La Buena Gobernanza Económica Y El Papel De La Autoridad Fiscal Independiente En La Unión Europea (The Good Economic Governance in the Eurozone and the Role of Fiscal Councils in the EU)

(ed) Quincena Fiscal Aranzadi 1-2, Enero I-II - 2014, Págs. 61-85
Number of pages: 25 Posted: 04 Apr 2014
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 65 (650,947)

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EU Law, European Governance, Eurozone, Independent Fiscal Authority, Fiscal Council, Excessive Deficit, Supervision of Fiscal Policy, Stability and Growth Pact, Fiscal Compact

16.

La Normativa Anti-Abuso Fiscal Aplicable En India Y China (a Través Del Análisis De Asuntos Resueltos Recientemente) (Analysis of Antitax Avoidance Measures Through Recent Cases in China and India)

Revista Quincena Fiscal No 19, Ed. Aranzadi, November, p.81/112
Number of pages: 35 Posted: 23 Oct 2013 Last Revised: 29 Dec 2014
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 60 (677,193)

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17.

El Control De Las Ayudas Del Estado (Con Especial Incidencia En Las Ayudas Otorgadas Al Sector Financiero Y Las Ayudas a La Fiscalidad De Las Empresas) (State Aids (Different Perspective Given by the EU Commission to the Fiscal State Aids and Financial State Aids))

Revista Impuestos, No. 3, 2014
Number of pages: 37 Posted: 05 Apr 2014
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 58 (688,150)

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EU state aids, bailout, rescue of financial sector, global financial crisis, fiscal state aids

18.

EU Tax Commissioner Šemeta’s Tax Policy May Spell Success

Tax Notes International, Vol. 58, No. 6, p. 465, May 10, 2010
Number of pages: 6 Posted: 21 Sep 2011 Last Revised: 23 Nov 2021
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 45 (768,156)
Citation 1

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european taxation, european tax policy, harmful tax competition

19.

Fiscal State Aid a supra-national control of member states regulation and administrative practice

Posted: 10 Mar 2022
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School

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Fiscal State Aid, European Union, Tax Evasion, Tax Rulings, Harmful Tax Competition, Aggressive Tax Planning, Tax Avoidance, European Taxation, APAs

20.

Assessment of European Added Value Related to Ways To Bring More Simplicity, Lower Costs and Reduce Disputes for EU Firms

EU Parliament, June 2021
Posted: 03 Mar 2022
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School

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EU Taxation, Digital Taxation, Cost, SMEs, Tax Avoidance, Tax Competition

21.

Harmful Tax Competition and Fiscal State Aid: Two Sides of the Same Coin?

European taxation. IBFD - Amsterdam. - Vol. 59 (2019), no. 5 ; p. 197-208
Posted: 23 Nov 2021
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School

Abstract:

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tax competition, fiscal state aid, DG Competition, European Commission

22.

Optimisation of Intra-Group Financing

Quincena Fiscal No. 18.Editorial Aranzadi, Pamplona, 2010.
Posted: 30 Sep 2011 Last Revised: 19 Dec 2013
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School

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International Financial centres, Intra group financing activities, Coordination centres, International tax planning, Harmful tax competition, Hybrids financial instruments, Code of Conduit, European taxation, Tax arbitration, Transfer pricing, OECD

23.

Harmful Tax Competition between Member States of the European Union

Posted: 22 Sep 2011 Last Revised: 17 Feb 2012
Patricia Lampreave
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School

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european tax policy, european taxation, harmful tax competition, holding companies in Europe, intra group financial services