The Resource Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional

Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional

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
Creator
Subject
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
Instantiates
Publication
Label
Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional
Publication

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      52.37366609999999 4.9336932
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