Concepedia

Andrés Báez Moreno

AB

Statistics

Publications

4

Citations

95

H-Index

4

Active since

2015

Affiliations

Universidad Carlos III de Madrid(Current)

University of Florida

Andrés Báez Moreno is an author at Universidad Carlos III de Madrid specializing in tax reform, base erosion payments, and taxation.

Publications per year

2015–2020

4

Publications

4

Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy

Yariv Brauner, Andrés Báez Moreno · SSRN Electronic Journal · 2015 · 30 citations · Full text

Public Affairs, Public Finance, Tax Law +17

GAARs and Treaties: From the Guiding Principle to the Principal Purpose Test. What Have We Gained from BEPS Action 6?

Andrés Báez Moreno · Intertax · 2017 · 27 citations

Law, Public Finance, Tax Law +13

COVID-19 and Fiscal Policies: Unnecessary and Yet Harmful: Some Critical Remarks to the OECD Note on the Impact of the COVID-19 Crisis on Tax Treaties.

Andrés Báez Moreno · Intertax · 2020 · 21 citations

Public Affairs, Public Finance, Public Policy +16

Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy

Yariv Brauner, Andrés Báez Moreno · SSRN Electronic Journal · 2015 · 17 citations · Full text

Public Affairs, Public Finance, Tax Law +17

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