Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

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ssss1.Working document of Professor Eva Andrés, included in the framework of the LLM International Tax MASTER of A&M TEXAS UNIVERSITY (directed by William Byrnes). Course: EUROPEAN UNION (E.U.) Tax Risk Management. The whole content of the module: Study of the basic principles of E.U. Tax Risk Management, including the European Union General Framework of Compliance. The impact of the EU’s Fundamental Freedoms on taxation, in particular the Free Movement of Capital (especially regarding investment funds). The course will also analyse the Parent-Subsidiary Directive; the Interest and Royalties Directive; and the European Union proposal of a Carbon Border Tax and its compatibility with World Trade Organization rules. The course is completed with the following topics: Cross-Border Losses and ATAD, new DACs 6, Abuse). [Professors: E. Andrés-Aucejo, X. Fernández-Pons, S. Ibánez-Marsilla; A. Olesti-Rayo, B. da Silva].