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- Armonización y Elusión Fiscal las Dos Caras de Una Unión Europea Sin Fronteras, José Manuel Macarro Osuna
El reto de la armonización en la imposición societaria y la comunitarización de la imposición sobre sociedades en el caso particular de la deducibilidad d e gastos financieros
Author | Felipe Romero García |
Pages | 955-967 |
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- Armonización y elusión fiscal las dos caras de una Unión Europea sin fronteras, José Manuel Macarro Osuna
- La 'puerta trasera' de la 'armonización' del impuesto sobre sociedades en la Unión Europea
- Elusión tributaria y mercado comúnveinticinco años después de maastricht
- Las sociedades extranjeras controladas
- La regulación en Gipuzkoa de la fiscalidad de los trabajadores desplazados al extranjero: ¿otro posible caso de norma ilegal en el marco de la Unión Europea?
- El seguro de vida en el impuesto sobre sucesiones y donaciones: especial referencia a la sentencia del tribunal de justicia de la Unión Europea de 3 de septiembre de 2014
- La directiva atad: ¿armonización tributaria o mera lucha contra la elusión fiscal?
- El nuevo marco comunitario diseñado para hacer frente al blanqueo de capitales tras la aprobación de las directivas cuarta y quinta
- El concepto de 'presencia digital significativa' en las últimas propuestas de la comisión europea
- La influencia del derecho de la UE en el poder tributario de los eemm sobre el gravamen societario
- La adecuación al escenario post-beps de la normativa tributaria española anti-híbridos y de limitación de la deducibilidad de gastos financieros: cuestiones pendientes
- El principio de no discriminación por razón de la nacionalidad en la jurisprudencia del tribunal de justicia de la Unión Europea
- Las medidas tributarias adoptadas por los estados miembros bajo el prisma de la protección a la inversión extranjera: pasado y ¿futuro?
- La evolución de la jurisprudencia del tribunal de justicia de la Unión Europea en relación a las obligaciones formales en el marco del iva y su proyección sobre nuestros tribunales de justicia y nuestra doctrina administrativa
- El reto de la armonización en la imposición societaria y la comunitarización de la imposición sobre sociedades en el caso particular de la deducibilidad d e gastos financieros
- Nuevos paradigmas del gravamen societario en la era digital: múltiples derechos impositivos, parasitismo y desalineación en la creación del valor
- La unanimidad, obstáculo fundamental en la construcción de Europa y de su derecho financiero
- La respuesta de la UE a la planificación fiscal agresiva: su evolución en los últimos años
- Retos fiscales de las haciendas en la era de internet. Referencia a las haciendas forales vascas
- Protección de datos de carácter personal y jurisprudencia. Pasan a la historia los grandes protagonistas de la doctrina del TJUE en materia tributaria
- Recorrido por las últimas medidas adoptadas en el ámbito de la Unión Europea para combatir el fraude fiscal
- La cooperación fiscal internacional, una herramienta imprescindible para el buen funcionamiento del mercado interior de la UE
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