Limitations to business freedom and tax competition (Limitaciones a la libertad contractual y de negocios y competencia fiscal)

Activity: Talk or presentation / Performance / SpeechesPerformance, Talk or Presentation - not at conferenceAcademic

Description

General and Specific Antiabuse provisions set up a limit to the freedom of enterprises to design their tax planning structures. The lecture presented the main consequences in regard to the business freedom and tax competition and main challenges derived from GAAR and SAAR
Period4 Sept 2023
Event titleCurso de Postgrado. Convenios para Evitar la Doble Imposición Internacional
Event typeCourse
LocationBrussels, BelgiumShow on map
Degree of RecognitionInternational

Keywords

  • international taxation
  • GAAR, SAAR
  • Substance over form