Vol. 7 (2017)

Publicado: 2018-12-28

Estudios monograficos comparados

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

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

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

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

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

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

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

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

Cesar Garcia Novoa
- PDF

Noticias y comentarios

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

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

Jacques Malherbe
- PDF (English)
- 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
- PDF (English)
- PDF (Français (France))
Considerations on the judgement of the BVerfG on the conclusion of CETA

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

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

Cesar Garcia Novoa
- PDF (English)
- PDF

Estudios y documentos

Palabras sobre el Profesor José Vicente Troya

Gilberto Atencio Valladares
- PDF
Declaración de Granada

Spanish Various Authors
- PDF