Bibliografía
Author | Pablo Andrés Hernández González-Barreda |
Profession | Universidad Pontificia Comillas de Madrid - ICADE |
Pages | 193-197 |
Page 193
ALEMANY SÁNCHEZ DE LEÓN, L. F.: Régimen de Tributación de la Prestación de Servicios: Especial Referencia a las Operaciones Financieras en Introducción del impuesto sobre el valor añadido en España, Instituto de Estudios Fiscales, Madrid, 1982.
ALONSO MADRIGAL, F. J.: Legalidad de la infracción tributaria. Universidad Pontificia Comillas, Madrid, 1998.
AUERBACH, J y GORDON, R.: Taxation of financial services under a VAT. The American Economic Review, Núm. 91, 2002.
BAKER, D. et al: The Potential Revenue from Financial Transactions Taxes. Political Economy Research Institute. Center for Economic and Policy Research, University of Massachusets, 2009.
BALLARÍN ESPUÑA, M.: Inconstitucionalidad de las manifestaciones encubiertas de la potestad sancionadora administrativa en materia tributaria. Jurisprudencia Tributaria Aranzadi, núm. 3, 2001.
BANACLOCHE PÉREZ, J.: Las Operaciones Bancarias ante el Impuesto sobre el Valor Añadido, en Estudios sobre la Tributación Bancaria. Civitas, Madrid, 1985.
BERLIRI, A.: Principios de Derecho Tributario. Editorial de Derecho Financiero, Madrid, 1964.
BORRÁS A.: La doble Imposición: Problemas Jurídico-Internacionales, Instituto de Estudios Fiscales, 1974.
CALDERÓN CARRERO, J. M. y otros: La doble imposición internacional y los métodos para su eliminación. Ed. Estudios Financieros, Madrid, 2005. CALVO ORTEGA, R.: La determinazione dell’ aliquota tributaria. Dott. A. Giuffré, Milán, 1969.
Page 194
CHECA GONZÁLEZ, C.: Consideraciones ante la modificación de la LOFCA por la Ley Orgánica 3/2009, de 18 diciembre. Quincena Fiscal Aranzadi, núm. 3, 2010.
CHECA GONZÁLEZ, C.: El Impuesto sobre los depósitos de las entidades de crédito. Parlamento y sociedad: anuario de ciencia jurídica y sociología de la Asamblea de Extremadura, núm.1, 2003.
DE LA FERIA, R. y LOCKWOOD, B.: Opting for Opting In? An evaluation of the Europeans Commission’s Proposals for Reforming VAT on Financial Services. The Warwick Economics Research Paper Series, núm. 927, 2010.
DE LA VILLA, J. M: Convenios de doble imposición, EDERSA, Madrid, 1982.
DELACROIX, P.: Taxation of the Financial Sector: State of Play. PriceWaterhouseCoopers, 2011.
DEVEREUX, M. et al: Interest Deductibility for UK Corporation Tax. Oxford University Centre for Business Taxation, 2006.
DEVEREUX, M.: Will the Bank Levy meet its objectives?, British Tax Review, Issue 1, 2011, pág. 33.
DIETER, H. Reshaping globalisation: a new order for international financial...
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- Tributación Bancaria en la Unión Europea
- Abreviaturas y siglas
- Prólogo
- Nota preliminar
- Introducción
- Bank payroll tax
- Impuesto sobre balance (bank levy)
- El impuesto sobre las transacciones financieras y el impuesto sobre la actividad financiera
- La imposición al sector financiero en España
- Imposición bancaria e impuesto de sociedades
- Los impuestos bancarios y la doble imposición
- La afectación de los tributos sobre la banca a un fin presupuestario y su carácter extrafiscal
- Consideraciones finales
- Bibliografía
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