Spain: On the burden of proof in tax abuse: Cases and beneficial ownership (Qatar Holding and Acciona)

Ricardo Garcia Anton; Adolfo Martin Jimenez

Spain: On the burden of proof in tax abuse: Cases and beneficial ownership (Qatar Holding and Acciona)

Ricardo Garcia Anton, Adolfo Martin Jimenez

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

Original language	English
Title of host publication	Tax Treaty Case Law Around the Globe 2022
Editors	Eric Kemmeren, Peter Essers, Stan Stevens, Ton Stevens, Cihat Oner, Michael Lang, Georg Kofler, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Karoline Spies, Daniel Blum
Publisher	IBFD
Chapter	34
Pages	403-415
Publication status	Published - 2023

Publication series

Name	Tax Treaty Case Law around the Globe
Volume	2022

Cite this

Garcia Anton, R., & Martin Jimenez, A. (2023). Spain: On the burden of proof in tax abuse: Cases and beneficial ownership (Qatar Holding and Acciona). In E. Kemmeren, P. Essers, S. Stevens, T. Stevens, C. Oner, M. Lang, G. Kofler, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, K. Spies, & D. Blum (Eds.), Tax Treaty Case Law Around the Globe 2022 (pp. 403-415). (Tax Treaty Case Law around the Globe; Vol. 2022). IBFD.

Garcia Anton, Ricardo ; Martin Jimenez, Adolfo. / Spain: On the burden of proof in tax abuse: Cases and beneficial ownership (Qatar Holding and Acciona). Tax Treaty Case Law Around the Globe 2022. editor / Eric Kemmeren ; Peter Essers ; Stan Stevens ; Ton Stevens ; Cihat Oner ; Michael Lang ; Georg Kofler ; Jeffrey Owens ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Claus Staringer ; Karoline Spies ; Daniel Blum. IBFD, 2023. pp. 403-415 (Tax Treaty Case Law around the Globe).

@inbook{3f310604b9e148dcb9cdcfd68ae35ae7,

title = "Spain: On the burden of proof in tax abuse: Cases and beneficial ownership (Qatar Holding and Acciona)",

author = "\{Garcia Anton\}, Ricardo and \{Martin Jimenez\}, Adolfo",

year = "2023",

language = "English",

series = "Tax Treaty Case Law around the Globe",

publisher = "IBFD",

pages = "403--415",

editor = "Eric Kemmeren and Essers, \{Peter \} and Stan Stevens and Ton Stevens and Cihat Oner and Michael Lang and Georg Kofler and Jeffrey Owens and Pasquale Pistone and Alexander Rust and Josef Schuch and Claus Staringer and Karoline Spies and Daniel Blum",

booktitle = "Tax Treaty Case Law Around the Globe 2022",

}

Garcia Anton, R & Martin Jimenez, A 2023, Spain: On the burden of proof in tax abuse: Cases and beneficial ownership (Qatar Holding and Acciona). in E Kemmeren, P Essers, S Stevens, T Stevens, C Oner, M Lang, G Kofler, J Owens, P Pistone, A Rust, J Schuch, C Staringer, K Spies & D Blum (eds), Tax Treaty Case Law Around the Globe 2022. Tax Treaty Case Law around the Globe, vol. 2022, IBFD, pp. 403-415.

Spain: On the burden of proof in tax abuse: Cases and beneficial ownership (Qatar Holding and Acciona). / Garcia Anton, Ricardo; Martin Jimenez, Adolfo.
Tax Treaty Case Law Around the Globe 2022. ed. / Eric Kemmeren; Peter Essers; Stan Stevens; Ton Stevens; Cihat Oner; Michael Lang; Georg Kofler; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer; Karoline Spies; Daniel Blum. IBFD, 2023. p. 403-415 (Tax Treaty Case Law around the Globe; Vol. 2022).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

TY - CHAP

T1 - Spain: On the burden of proof in tax abuse: Cases and beneficial ownership (Qatar Holding and Acciona)

AU - Garcia Anton, Ricardo

AU - Martin Jimenez, Adolfo

PY - 2023

Y1 - 2023

M3 - Chapter

T3 - Tax Treaty Case Law around the Globe

SP - 403

EP - 415

BT - Tax Treaty Case Law Around the Globe 2022

A2 - Kemmeren, Eric

A2 - Essers, Peter

A2 - Stevens, Stan

A2 - Stevens, Ton

A2 - Oner, Cihat

A2 - Lang, Michael

A2 - Kofler, Georg

A2 - Owens, Jeffrey

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Staringer, Claus

A2 - Spies, Karoline

A2 - Blum, Daniel

PB - IBFD

ER -

Garcia Anton R, Martin Jimenez A. Spain: On the burden of proof in tax abuse: Cases and beneficial ownership (Qatar Holding and Acciona). In Kemmeren E, Essers P, Stevens S, Stevens T, Oner C, Lang M, Kofler G, Owens J, Pistone P, Rust A, Schuch J, Staringer C, Spies K, Blum D, editors, Tax Treaty Case Law Around the Globe 2022. IBFD. 2023. p. 403-415. (Tax Treaty Case Law around the Globe).