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La Estructuración Del Derecho Financiero Y Tributario Internacional Y Comunitario

Author

Listed:
  • Carlos María López Espadafor

    (Universidad de Jaén)

Abstract

Aunque han existido muchas publicaciones sobre fiscalidad internacional, son muy pocos los trabajos que se centren en aportar una visión general y constructiva sobre la perspectiva internacional del Derecho Financiero. En su inmensa mayoría, a pesar de su indudable calidad, las publicaciones existentes en esta materia no se han centrado en la construcción general de la disciplina, sino que principalmente se han centrado sobre temas particulares de la problemática del tributo en su contemplación internacional. En este trabajo que presentamos, intentamos poner de manifiesto la necesidad de obras de construcción dogmática general en la referida materia.

Suggested Citation

  • Carlos María López Espadafor, 2007. "La Estructuración Del Derecho Financiero Y Tributario Internacional Y Comunitario," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 125(4), pages 39-47, December.
    • Handle: RePEc:hpe:crotri:y:2007:v:125:i:4:p:39-47
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    More about this item

    Keywords

    Fiscalidad internacional; Fuentes del Derecho Tributario; Derecho Tributario Internacional; Derecho Internacional Tributario; Derecho Comunitario.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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