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INSTRUMENTO MULTILATERAL (ACCIÓN 15 BEPS): LA IMPLEMENTACIÓN DE LAS DISPOSICIONES SUSTANTIVAS BEPS EN

Name: INSTRUMENTO MULTILATERAL (ACCIÓN 15 BEPS): LA IMPLEMENTACIÓN DE LAS DISPOSICIONES SUSTANTIVAS BEPS EN
Price: 28.5 EUR
Availability: InStock
ISBN: 9788480084277

Esther Garcia Machancoses

-5% de descuento

Libros Derecho Derecho financiero y tributario

Sinopsis

El presente trabajo constituye la primera investigación en España que analiza el contenido sustantivo del Convenio multilateral para implementar las medidas BEPS (medidas convenidas propuestas por las Acciones 2, 6, 7 y 14 del Proyecto BEPS) y, en particular, la modificación que cada una de las disposiciones sustantivas del Convenio multilateral (contenidas en los artículos 3 a 26) ha supuesto en cada uno de los 88 Convenios fiscales comprendidos de la red española de CDIs, en función de las posiciones de España y de los otros 88 Estados contratantes, delimitadas en los instrumentos de ratificación, o con carácter provisional en el momento de la firma.