The Resource Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
Resource Information
The item Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes 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 Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes 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
- One of the most relevant issues affecting expatriate workers is the taxation of their earned income. Accordingly, many countries have implemented an array of measures tending to favour the exit and entry of workers. The Spanish income tax statute incorporates various measures that have the purpose of facilitating the entry and exit of workers travelling abroad to work but still keeping their fiscal residence in Spain. A measure of particular interest is the one contained in article 7 p) of the Personal Income Tax, which specifies that work income earned abroad is exempt as long as certain conditions are met. The interpretation of when and to what extent these conditions are met is a subject of debate among scholars and practitioners. This paper aims to clarify these issues
- Language
- eng
- Label
- Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
- Title
- Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
- Title variation
- Controversial issues in taxation in the IRPF of expatriate resident workers
- Language
- eng
- Summary
- One of the most relevant issues affecting expatriate workers is the taxation of their earned income. Accordingly, many countries have implemented an array of measures tending to favour the exit and entry of workers. The Spanish income tax statute incorporates various measures that have the purpose of facilitating the entry and exit of workers travelling abroad to work but still keeping their fiscal residence in Spain. A measure of particular interest is the one contained in article 7 p) of the Personal Income Tax, which specifies that work income earned abroad is exempt as long as certain conditions are met. The interpretation of when and to what extent these conditions are met is a subject of debate among scholars and practitioners. This paper aims to clarify these issues
- Citation source
- In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2015),
- http://library.link/vocab/creatorName
- García Carretero, B
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- individual income tax
- residence
- earned income
- expatriate
- Label
- Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
- Label
- Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes
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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/Aspectos-conflictivos-relacionados-con-la/ls9fkNHHFT0/" 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/Aspectos-conflictivos-relacionados-con-la/ls9fkNHHFT0/">Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes</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>
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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/Aspectos-conflictivos-relacionados-con-la/ls9fkNHHFT0/" 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/Aspectos-conflictivos-relacionados-con-la/ls9fkNHHFT0/">Aspectos conflictivos relacionados con la tributación en el IRPF de trabajadores expatriados residentes</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>
