Publicaciones en colaboración con investigadores/as de University of Bologna (7)

2022

  1. Application of the Spanish GAAR to a Cross-Border Financing Structure Implemented by a Multinational Group through a Netherlands Entity

    European Taxation, Vol. 2022, Núm. 5, pp. 194-200

  2. Spanish Supreme Court Clarifies Tax Characterization of Payments for Client and Operational Data

    Bulletin for International Taxation, Vol. 76, Núm. 12, pp. 610-614

2021

  1. Spanish real estate investment by non-resident individuals: The relationship between spanish wealth tax and tax treaties in the opinion of the high court of justice of the balearics

    Bulletin for International Taxation, Vol. 75, Núm. 4, pp. 193-198

  2. Taxation and deglobalization in an increasingly unilateral world

    Brazilian Journal of International Law, Vol. 18, Núm. 3, pp. 53-68

2020

  1. Look-through tax treatment of foreign entities in Spain – background and new guidance

    Bulletin for International Taxation, Vol. 74, Núm. 6, pp. 332-337

  2. The ECJ’s Danish Cases and the Spanish Withholding Tax Exemption in Respect of Interest Payments to EU Lenders: Some Reflections and Practical Implications

    European Taxation, Vol. 2020, Núm. 1, pp. 8-16

2019

  1. The Primacy of EU Law and the Retroactive Application of ECJ Case Law: The Spanish Application of ECJ Case Law on the Horizontal Tax Group

    European Taxation, Vol. 59, Núm. 4, pp. 145-152