Towards corporate tax harmonization in the European Community : an institutional and procedural analysis

TAX TREATY MONITOR - DEFINING THE OBJECTIVE SCOPE OF INCOME TAX TREATIES: THE IMPACT OF OTHER TREATIES AND EC LAW ON THE CONCEPT OF TAX IN THE OECD MODEL - This study deals with some specific problems of Art. 2 (Taxes covered) of the OECD Model Tax Convention, but is not limited to that article. The word "tax" is used not only in Art. 2, but also in the "administrative provisions", in particular, ...

Martín Jiménez, Adolfo J., (2005)

SPAIN'S HOLDING COMPANY REGIME

Martín Jiménez, Adolfo J., (2005)

TAX TREATY MONITOR - The 2003 Revision of the OECD Commentaries on the Improper Use of Tax Treaties: A Case for the Declining Effect of the OECD Commentaries?

Martín Jiménez, Adolfo J., (2004)