Deprecated: WPML_Translations::__construct(): Implicitly marking parameter $wpml_cache as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/classes/translations/class-wpml-translations.php on line 26

Deprecated: WPML_Translation_Element::__construct(): Implicitly marking parameter $wpml_cache as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/classes/translations/class-wpml-translation-element.php on line 27
El soft law y las fuentes del Derecho tributario: el Proyecto de Ley para la transposición de la Directiva del Pilar II - Despacho de abogados Gómez-Acebo & Pombo

Deprecated: WPML\Core\Twig\Environment::__construct(): Implicitly marking parameter $loader as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Environment.php on line 117

Deprecated: WPML\Core\Twig\Parser::addImportedSymbol(): Implicitly marking parameter $node as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Parser.php on line 270

Deprecated: WPML\Core\Twig\NodeVisitor\SafeAnalysisNodeVisitor::intersectSafe(): Implicitly marking parameter $a as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeVisitor/SafeAnalysisNodeVisitor.php on line 125

Deprecated: WPML\Core\Twig\NodeVisitor\SafeAnalysisNodeVisitor::intersectSafe(): Implicitly marking parameter $b as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeVisitor/SafeAnalysisNodeVisitor.php on line 125

Deprecated: WPML\Core\Twig\Node\Expression\ArrayExpression::addElement(): Implicitly marking parameter $key as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/ArrayExpression.php on line 46

Deprecated: WPML\Core\Twig\Template::hasBlock(): Implicitly marking parameter $context as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Template.php on line 272

Deprecated: WPML\Core\Twig\Template::getBlockNames(): Implicitly marking parameter $context as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Template.php on line 300

Deprecated: WPML\Core\Twig\Node\Expression\GetAttrExpression::__construct(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/GetAttrExpression.php on line 18

Deprecated: WPML\Core\Twig\Node\IfNode::__construct(): Implicitly marking parameter $else as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/IfNode.php on line 22

Deprecated: WPML\Core\Twig\Node\Expression\Test\DefinedTest::__construct(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/Test/DefinedTest.php on line 34

Deprecated: WPML\Core\Twig\Node\Expression\TestExpression::__construct(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/TestExpression.php on line 17

Deprecated: WPML\Core\Twig\Node\ForNode::__construct(): Implicitly marking parameter $ifexpr as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ForNode.php on line 25

Deprecated: WPML\Core\Twig\Node\ForNode::__construct(): Implicitly marking parameter $else as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ForNode.php on line 25

Deprecated: WPML\Core\Twig\Node\ModuleNode::__construct(): Implicitly marking parameter $parent as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ModuleNode.php on line 29

Deprecated: WPML\Core\Twig\NodeTraverser::traverseForVisitor(): Implicitly marking parameter $node as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeTraverser.php on line 56
icon
icon
Volver a Publicaciones
PUBLICACIÓN

El soft law y las fuentes del Derecho tributario: el Proyecto de Ley para la transposición de la Directiva del Pilar II

icon 24 de julio, 2024

La delimitación del papel que en el marco tributario internacional deben ocupar los instrumentos de soft law y su relación e influencia sobre la interpretación y aplicación de las auténticas fuentes del ordenamiento jurídico español constituye un desafío que vuelve a hacerse patente con el Proyecto de Ley para la transposición de la Directiva del Pilar II.

icon

Descargar documento en pdf

Autor/es

Rocío Arias – Counsel

Remedios García – Counsel

Ver todos los autoresicon
Ver menos autoresicon
Tipología

Litigación Tributaria

Áreas y sectores

Fiscal