José Manuel Calderón Carrero

The Concept of Aggressive Tax Planning Launched by the OECD and the EU Commission in the BEPS Era: Redefining the Border between Legitimate and Illegitimate Tax Planning

Alberto Quintas Seara, José Manuel Calderón Carrero · Intertax · 2016 · 33 citations

The Concept of Aggressive Tax Planning Launched by the OECD and the EU Commission in the BEPS Era: Redefining the Border between Legitimate and Illegitimate Tax Planning

José Manuel Calderón Carrero, Alberto Quintas Seara · Intertax · 2016 · 20 citations

The OECD Transfer Pricing Guidelines as a Source of Tax Law: Is Globlization Reaching the Tax Law?

José Manuel Calderón Carrero · Intertax · 2007 · 17 citations

The Taxpayer’s Right of Defence in Cross-Border Exchange-of-Information Procedures

José Manuel Calderón Carrero, Alberto Quintas Seara · Bulletin for international taxation · 2014 · 12 citations