Abreviaturas

AuthorRafael J. Sanz Gómez
ProfessionDepartamento de Derecho Financiero y Tributario Universidad de Sevilla
Pages7-7

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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