Fiscalidad de no residentes y convenios sobre doble imposición

Synopsis of Fiscalidad de no residentes y convenios sobre doble imposición

This book, written by Néstor Carmona Fernández, addresses international taxation, paying special attention to the taxation of income from non-resident taxpayers and the rules contained in double taxation agreements. Key aspects such as regulatory sources, anti-abuse measures, tax residence and relocation, non-discrimination and international procedures are examined in depth. The work also analyzes the influence of soft law instruments and bilateral treaties to avoid double taxation, breaking down essential matters such as transfer prices and methods to avoid double taxation.