Results 21 to 30 of about 66 (56)

Análisis del beneficiario efectivo en la aplicación del CDI celebrado entre Perú y Chile

open access: yes
In this research, the concept of beneficial owner will be analyzed. This relevant term is found in international treaties and does not have a definition or scope, causing countries to take different positions, some assuming an approach based on the attribution criterion and others with an anti-avoidance clause approach, which has generated ...
Guardia Zúñiga, Guissela Karina   +1 more
openaire   +1 more source

Beneficiario efectivo. Análisis de la STJUE de 26 de febrero de 2019, asuntos acumulados C-115/16, C-118/16, C-119/16 y C-299/16.

open access: yes, 2019
La referida sentencia examina un conjunto de cuestiones concernientes a la tributación de los intereses intracomunitarios, planteadas en relación con las liquidaciones denegatorias de la aplicación de la exención prevista en la Directiva 2003/49/CE del Consejo, de 3 de junio, relativa a un régimen fiscal común aplicable a los pagos de interesas y ...
openaire   +1 more source

FAMILY SUPPORT AGAINST COVID-19

open access: yes, 2020
Socías CO, Brage LB, Nevot-caldentey L.
europepmc   +1 more source

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