The Resource Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF : inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Únión y convenios tributarios = Issues on the exit tax established by article 95 Personal Income Tax Act : inconsistencies with the merger tax regime, EU freedoms and tax treaties

Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF : inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Únión y convenios tributarios = Issues on the exit tax established by article 95 Personal Income Tax Act : inconsistencies with the merger tax regime, EU freedoms and tax treaties

Label
Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF : inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Únión y convenios tributarios = Issues on the exit tax established by article 95 Personal Income Tax Act : inconsistencies with the merger tax regime, EU freedoms and tax treaties
Title
Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF : inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Únión y convenios tributarios = Issues on the exit tax established by article 95 Personal Income Tax Act : inconsistencies with the merger tax regime, EU freedoms and tax treaties
Creator
Subject
Language
eng
Summary
This paper deals with exit tax introduced in art. 95 bis of Spanish Personal Income Tax Act and its coordination with other exit taxes, namely those of the merger tax regime of the Spanish Corporate Income Tax, as well as whether it fits double tax conventions and European Union Law. In addition, against a majority opinion, it is argued that the exit tax is not a barrier for the development of start-ups in Spain, but the correction of ordinary principles of taxation of income obtained by Spanish residents during their residency in Spanish territory
Citation source
In: Crónica tributaria. - Madrid. - (2019), no. 171 ; p. 129-156
http://library.link/vocab/creatorName
Hernández González-Barreda, P.A
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • exit tax
  • deferral
  • merger
  • capital gains
  • disposal
  • appreciation
  • fundamental freedoms
  • internal market
  • proportionality
  • tax treaty
  • EU law
Label
Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF : inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Únión y convenios tributarios = Issues on the exit tax established by article 95 Personal Income Tax Act : inconsistencies with the merger tax regime, EU freedoms and tax treaties
Instantiates
Publication
Label
Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF : inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Únión y convenios tributarios = Issues on the exit tax established by article 95 Personal Income Tax Act : inconsistencies with the merger tax regime, EU freedoms and tax treaties
Publication

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