Los tax rulings en la fiscalidad internacional y europea: Entre transparencia y seguridad jurídica
In recent years, the field of international and European taxation has been a scene where different supranational organisations, mainly the OECD and the European Union, have promoted different measures to tackle and combat different problems associated with taxation, such as harmful tax competition b...
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Format: | Article |
Language: | Spanish |
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2022
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8893670 |
Source: | Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 32, 2022, pags. 221-317 |
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