Since they were delivered in February 2019 the judgments of the Court of Justice of the European Union (ECJ) in the well-known ‘Danish cases’ have already been referred to by several courts of EU Member States to tackle alleged cases of directive shopping. In light of the increased...

Spanish Abstract: El 1 de julio de 2021, la OCDE y el Inclusive Framework ("IF") publicaron su ya famoso "Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy". Si bien tal acuerdo multilateral se ha calificado como histórico, o como el...

In the framework of the implementation of the global minimum tax – the Global Anti-Base Erosion (GloBE) rules – the development of effective dispute prevention and resolution mechanisms continues to be a key concern for both businesses and tax administrations, as also evidenced by recent...

The article reflects on the taxation of the digitalized economy and the recent proposals by some authors and the EU Commission to suggest that other options are available that will create less distortions and close the loopholes left after BEPS

Spanish Abstract: El artículo estudia varias líneas de jurisprudencia, fundamentalmente, tributaria del TJUE, relativas a la obligación de interpretación del Derecho nacional de acuerdo con el Derecho de la UE, sobre situaciones internas y discriminación a la inversa, o sobre efecto...

This article examines the OECD’s new position regarding the improper use/abuse of double taxation treaties introduced in the January 2003 revision of the OECD Model Tax Convention and Commentaries. Although the most important changes were added in the Commentary on Art. 1 of the OECD Model,...

In this article, the author focuses on the direct and indirect tax case law of the European Court of Justice and uses this to attempt to determine a uniform interpretation of the principle of the prohibition of the abuse of EU tax law