Vol. 7 (2017)

Published: 2018-12-28

Comparative studies

The integration of European and South American markets tested by tax competition

Adriano Di Pietro
- PDF
- PDF (Italiano)
Tax treatment of the enterprises internationalization forms: a view from Costa Rica, a system in transition

Adrian Torrealba Navas
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- PDF (Español (España))
International tax law today: a view from Colombia

Mauricio Plazas Vegas
- PDF
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Juridical double taxation as a barrier to the internationalization of companies: the role of international conventions and national tax measures

Eugenio Simòn Acosta
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- PDF (Español (España))
Freedom of movement of businesses: the outcome of exit taxes

Christian Billardi
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- PDF (Español (España))
Freedom of Establishment and Location of the Company: Notes to the Brazilian Law

Hugo de Brito Machado Segundo
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- PDF (Español (España))
The role of tax competition in internal territorial tax regimes: Federal States and the European Union

Patricio Masbernat, Gloria Ramos Fuentes
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Las transacciones entre compañías y su seguridad para las inversiones: la aplicación de precios de transferencia en bienes y fondos

Cesar Garcia Novoa
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News and commentary

The relationship between Double Tax Conventions, European Tax Law and domestic legal order: the case of Spain

Josè Miguel Martin Rodriguez
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Álvaro Rodríguez Bereijo - La Constitución fiscal de España – Centro de Estudios políticos y constitucionales Madrid, 2015, 359 pages

Jacques Malherbe
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- PDF (Français (France))
A new aspect of the competences of the CJEU in the field of direct taxation: case Austria v. Germany of 12 September2017 (C-648/15)

Philippe Marchessou
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- PDF (Français (France))
Considerations on the judgement of the BVerfG on the conclusion of CETA

Susanna Villani
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- PDF (Italiano)
The Messi case: the criminal risks of tax advisors

Juan Martin Queralt
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- PDF (Español (España))
Judgment of the Court of Justice of the European Union on July 25, 2018. Back on the naval tax lease regime

Cesar Garcia Novoa
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- PDF (Español (España))

Documents and researches

Palabras sobre el Profesor José Vicente Troya

Gilberto Atencio Valladares
- PDF (Español (España))
Declaración de Granada

Spanish Various Authors
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