Armonización y lucha contra la elusión tributaria en la Unión Europea
ISSN: 1887-0279, 1887-0287
Year of publication: 2015
Issue Title: Armonización fiscal
Volume: 10
Issue: 1
Pages: 35-64
Type: Article
More publications in: Administración & cidadanía: revista da Escola Galega de Administración Pública
Abstract
The European Union has extended the application of harmonization measures against tax avoidance. The most important action of the European Union is proposing a model of xeral anti-abuse clause (GAAR). Also, a standard automatic exchange of information. And, a proposal to include the tax rulings on the automatic exchanges.