Abreviaturas
| Author | Rafael J. Sanz Gómez |
| Profession | Departamento de Derecho Financiero y Tributario Universidad de Sevilla |
| Pages | 7-7 |
Page7
AG Abogado General
BOE Boletín Oficial del Estado
CAE Cláusula anti-abuso específica
CDI Convenio de doble imposición
DO Diario Oficial de la Unión Europea
EEE Espacio Económico Europeo
IVA Impuesto sobre el Valor Añadido
LGT Ley General Tributaria
OCDE Organización para la Cooperación y el Desarrollo Económico
RIS Reglamento del Impuesto sobre Sociedades
SEC Sociedad extranjera controlada
TCETratado Constitutivo de la Comunidad Europea
TEAC Tribunal Económico-Administrativo...
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