Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Alejandro García Heredia"'
Autor:
Alejandro García Heredia
Publikováno v:
IDP, Vol 0, Iss 18, Pp 36-50 (2014)
Aquest treball analitza en quins casos els pagaments derivats del comerç electrònic es qualifiquen com a cànons a l'efecte de l'aplicació dels convenis per a eliminar la doble imposició internacional. En primer lloc, s'analitzen les característ
Externí odkaz:
https://doaj.org/article/9eaf714f1f104aa1a29adcbe63bef4fa
Autor:
Alejandro García Heredia
Publikováno v:
Revista de Derecho Fiscal, Iss 5 (2009)
Externí odkaz:
https://doaj.org/article/4c5caf20955e4b1cb59a850a79b54721
Autor:
Alejandro García Heredia
Publikováno v:
Cuadernos de Gibraltar. :1-14
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::524230fe95d779dd988c084e60befc87
https://doi.org/10.25267/cuad_gibraltar.2021.i4.1402
https://doi.org/10.25267/cuad_gibraltar.2021.i4.1402
Autor:
Alejandro García Heredia
Publikováno v:
Responsables tributarios. Monográfico Nueva Fiscalidad 2021.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c6b273da1b26f769eaa4810ac17e2198
https://doi.org/10.2307/j.ctv20hcs5r.7
https://doi.org/10.2307/j.ctv20hcs5r.7
Autor:
Alejandro García Heredia
Publikováno v:
Global Trade and Customs Journal. 13:239-252
Under EU preferential trade arrangements reduced or zero rates of customs duties apply to goods originating in certain countries. However, a customs debt may be incurred when the certificate of origin of the goods is deemed to be incorrect. In such c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2b78c399c3d0257e256125a4b5ef15ad
https://doi.org/10.54648/gtcj2018026
https://doi.org/10.54648/gtcj2018026
Publikováno v:
IDP Revista de Internet Derecho y Política. :36
This paper analyses in which cases e-commerce payments qualify as royalties for the purposes of applying the agreements for eliminating international double taxation. Firstly, the general characteristics and the problems of classification posed by ro
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::abc5efa10078494982bd91cc6724719b
https://doi.org/10.7238/idp.v0i18.2310
https://doi.org/10.7238/idp.v0i18.2310