Andrés Báez

Universidad Carlos III de Madrid

Associate Professor

CL. de Madrid 126

Madrid, Madrid 28903

Spain

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 30,826

SSRN RANKINGS

Top 30,826

in Total Papers Downloads

1,450

CITATIONS

0

Scholarly Papers (7)

1.

Taxing the Digital Economy Post BEPS ... Seriously

University of Florida Levin College of Law Research Paper No. 19-16
Number of pages: 61 Posted: 28 Mar 2019 Last Revised: 11 Apr 2019
Andrés Báez and Yariv Brauner
Universidad Carlos III de Madrid and University of Florida Levin College of Law
Downloads 606 (42,813)

Abstract:

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2.

Policy Options Regarding Tax Challenges of the Digitalized Economy: Making a Case for Withholding Taxes.

Number of pages: 28 Posted: 23 Apr 2018
Andrés Báez and Yariv Brauner
Universidad Carlos III de Madrid and University of Florida Levin College of Law
Downloads 429 (66,011)

Abstract:

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International Taxation, Digitalized Economy, Digital PEs, Withholding Taxes, Equalization Levies

3.

General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? Spanish Report.

Number of pages: 21 Posted: 06 Feb 2015
Juan Zornoza and Andrés Báez
Universidad Carlos III de Madrid and Universidad Carlos III de Madrid
Downloads 226 (133,488)

Abstract:

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Tax Law, Anti-avoidance rules, General Anti-Avoidance Rules

4.

El Plan BEPS y Los Países en Vías de Desarrollo (BEPS and Developing Countries)

Number of pages: 20 Posted: 24 Apr 2017
Andrés Báez
Universidad Carlos III de Madrid
Downloads 150 (193,045)

Abstract:

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BEPS, International Taxation, Developing Countries

5.

Bad Laws Make Hard Cases: Halifax and the Avoidance of Inconsistent Tax Rules.

Number of pages: 10 Posted: 15 Feb 2015
Andrés Báez
Universidad Carlos III de Madrid
Downloads 39 (422,849)

Abstract:

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VAT, Tax Avoidance, European Court of Justice

6.

A PAN-European GAAR? Some (Un)Expected Consequences of the Proposed EU Tax Avoidance Directive Combined with the Dzodzi Line of Cases

Eu Tax Avoidance Directive Combined with the Dzodzi Line of Cases, British Tax Review, Issue 2, 2016, pp. 143-151. This material was first published by Sweet & Maxwell Limited in Báez Moreno, Andrés, A Pan-European Gaar? Some (Un)Expected Consequences of the Proposed
Posted: 17 Jun 2016
Andrés Báez
Universidad Carlos III de Madrid

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Anti-BEPS Directive, EU-GAAR, Domestic GAARs, Dzodzi line of cases

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International Taxation, Double Tax Treaties, Abuse of treaties, Principal Purpose test, Guiding Principle