Spain: The domestic GAAR and the initiation of the MAP in the context of the Germany-Spain income and capital tax treaty  (the carbon holding case)

Adolfo Martin Jimenez; Ricardo Garcia Anton

Spain: The domestic GAAR and the initiation of the MAP in the context of the Germany-Spain income and capital tax treaty (the carbon holding case)

Adolfo Martin Jimenez, Ricardo Garcia Anton

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

Original language	English
Title of host publication	Tax Treaty Case Law
Subtitle of host publication	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	35
Pages	415-435
ISBN (Print)	9789087228514
Publication status	Published - Oct 2023

Publication series

Name	Tax Treaty Case Law around the Globe

Cite this

Martin Jimenez, A., & Garcia Anton, R. (2023). Spain: The domestic GAAR and the initiation of the MAP in the context of the Germany-Spain income and capital tax treaty (the carbon holding case). 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. 415-435). (Tax Treaty Case Law around the Globe). IBFD.

Martin Jimenez, Adolfo ; Garcia Anton, Ricardo. / Spain: The domestic GAAR and the initiation of the MAP in the context of the Germany-Spain income and capital tax treaty (the carbon holding case). 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. 415-435 (Tax Treaty Case Law around the Globe).

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Martin Jimenez, A & Garcia Anton, R 2023, Spain: The domestic GAAR and the initiation of the MAP in the context of the Germany-Spain income and capital tax treaty (the carbon holding case). 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, IBFD, pp. 415-435.

Spain: The domestic GAAR and the initiation of the MAP in the context of the Germany-Spain income and capital tax treaty (the carbon holding case). / Martin Jimenez, Adolfo; Garcia Anton, Ricardo.
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. 415-435 (Tax Treaty Case Law around the Globe).

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

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A2 - Kofler, Georg

A2 - Owens, Jeffrey

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

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PB - IBFD

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Martin Jimenez A, Garcia Anton R. Spain: The domestic GAAR and the initiation of the MAP in the context of the Germany-Spain income and capital tax treaty (the carbon holding case). 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. 415-435. (Tax Treaty Case Law around the Globe).

Spain: The domestic GAAR and the initiation of the MAP in the context of the Germany-Spain income and capital tax treaty (the carbon holding case)

Publication series

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