The Resource Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional
Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional
Resource Information
The item Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article deals with the legality, or not, of the main types of international tax arbitrage transactions. Firstly, it analyses the development of the importance given both by states and tax administrations and by international organizations and European institutions to cross-border transactions made by multinational companies in order to reduce or minimize their tax burden, even to the point of double non-taxation. Secondly, the article gives an overview of the main types of cross-border transactions, distinguishing two different groups: on the one hand, transactions focused on differences among domestic tax systems; and on the other hand, transactions taking advantage of tax and legal loopholes derived from different legal, tax, accounting and financial treatments given by each state to the same transaction. Finally, the author studies the main anti-abuse and anti-avoidance mechanisms and considers if they are effective enough against these cross-border transactions, or if other instruments would be more appropriate
- Language
- eng
- Label
- Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional
- Title
- Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional
- Title variation
- Analyzing the legality of international tax arbitrage and its cross-border transactions
- Language
- eng
- Summary
- This article deals with the legality, or not, of the main types of international tax arbitrage transactions. Firstly, it analyses the development of the importance given both by states and tax administrations and by international organizations and European institutions to cross-border transactions made by multinational companies in order to reduce or minimize their tax burden, even to the point of double non-taxation. Secondly, the article gives an overview of the main types of cross-border transactions, distinguishing two different groups: on the one hand, transactions focused on differences among domestic tax systems; and on the other hand, transactions taking advantage of tax and legal loopholes derived from different legal, tax, accounting and financial treatments given by each state to the same transaction. Finally, the author studies the main anti-abuse and anti-avoidance mechanisms and considers if they are effective enough against these cross-border transactions, or if other instruments would be more appropriate
- Citation source
- In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2014),
- http://library.link/vocab/creatorName
- Pedrosa López, J.C
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- international tax planning
- tax arbitrage
- cross-border transaction
- dual residence
- hybrid entity
- anti-avoidance
- double dipping
- Label
- Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional
- Label
- Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/An%C3%A1lisis-sobre-la-licitud-de-las-operaciones-de/gndH09ZrCFA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An%C3%A1lisis-sobre-la-licitud-de-las-operaciones-de/gndH09ZrCFA/">Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
