New Anti-Hybrid and Anti-Abuse Tax Measures

Journal
Girona, E.
Spain
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author analyses the recent Spanish tax reform and the changes it brings to the fight against base erosion and profit shifting and other perceived abusive structures.