Chair Publications
Chair Publications
UCA Tax Working Papers:
- 2019/1: Problems of Interpretation of Article 5(3) OECD Model
- 2018/1: BEPS, the Digital(ized) Economy and the Taxation of Services and Royalties
Reviews ECJ case law (in Spanish):
- March to May 2019.
- December 2018 to February 2019.
- September to November 2018.
- June to August 2018.
- March to May 2018.
- December 2017 to February 2018.
- September to November 2017.
- June to August 2017.
- March to May 2017.
- December 2016 to February 2017.
- September to November 2016.
- May 2016 to August 2016.
- March 2016 to April 2016.
- December 2015 to February 2016.
- September to November 2015.
- June & July 2015.
- March to May 2015.
- November 2014 to February 2015.
- July to October 2014.
Books:
Papers:
- García Heredia, A. (2018), The Concept of ‘Good Faith’ in the Particular Case of Preferential Arrangements, Global Trade and Customs Journal, vol. 13, issue 6, pp. 239-252.
- Martín Jiménez, A. (2017), Tax Avoidance and Aggressive Tax Planning as an International Standard – BEPS and the ‘New’ Standards of (Legal and Illegal) Tax Avoidance.
- Martín Jiménez, A. (2016), La información país por país (“country-by-country reporting”), la interacción el Derecho de la UE y su utilización como instrumento de política tributaria: algunas reflexiones.
- Martín Jiménez, A. (2014), Situaciones tributarias internas y Derecho de la UE: nuevas perspectivas sobre la jurisprudencia del TJUE
- García Heredia, A. (2014), Las deudas aduaneras nacidas por incumplimiento
- García Heredia, A. (2014), La liquidación de los impuestos aduaneros y la protección de la confianza legítima de los importadores
- Martín Jiménez, A. (2013), El impacto de la jurisprudencia del TJUE en Latinoamérica
You can consult the publications of the chair holder at the following links :
