Budget stability seems to be mainly regulated through hard law, but in order to measure public debt, Eurostat has had to complement many aspects with informal instruments such as decisions in press releases, manuals, recommendations or decisions on particular cases contained in letters to the...

Spanish Abstract: La normativa española sobre la tributación de no residentes obliga en diversos supuestos a nombrar un representante fiscal en España. Sin embargo, la jurisprudencia del Tribunal de Justicia de la Unión Europea (especialmente la sentencia de 5 de mayo de 2011,...

Soft law plays an important role in the regulation of international tax matters. This paper focuses on the case of the OECD Transfer Pricing Guidelines and analyses the relationship between this non-binding instrument and the formal sources of law. From the perspective of international law, the...

Soft law plays an important role in the regulation of international tax matters. This paper focuses on the case of the OECD Transfer Pricing Guidelines and analyses the relationship between this non-binding instrument and the formal sources of law. From the perspective of international law, the...

Soft law plays an important role in the regulation of international tax matters. This paper focuses on the case of the OECD Transfer Pricing Guidelines and analyses the relationship between this non-binding instrument and the formal sources of law. From the perspective of international law, the...

Soft law plays an important role in the regulation of international tax matters. This paper focuses on the case of the OECD Transfer Pricing Guidelines and analyses the relationship between this non-binding instrument and the formal sources of law. From the perspective of international law, the...

Even though the OECD Model Tax Convention is not legally binding, both member and non-member States of the OECD have included reservations to express their disagreement with certain aspects. In order to explain why the number of reservations included varies so greatly from country to country, we...

Este artículo reseña la propuesta de reforma del sistema tributario alemán presentada recientemente por Paul KIRCHHOF. Su principal característica es la búsqueda de la simplicidad para facilitar a los ciudadanos la comprensión de la normativa y el cumplimiento de sus obligaciones, así...

The Inheritance and Gift Tax has disappeared, in practice, in most of the Spanish regions. However, despite the different reforms passed by the Catalan Parliament during the last years, the fiscal pressure in Catalonia remained relatively high. This was criticized by several social sectors,...