The Resource Buenas prácticas y transparencia fiscal = Good practices and fiscal transparency

Buenas prácticas y transparencia fiscal = Good practices and fiscal transparency

Label
Buenas prácticas y transparencia fiscal = Good practices and fiscal transparency
Title
Buenas prácticas y transparencia fiscal = Good practices and fiscal transparency
Creator
Subject
Language
  • spa
  • eng
Summary
This paper analyzes the tax situation created by globalization in which we live, which has led to an aggressive tax planning by taxpayers, increasing situations of fraud and tax evasion. As a result, tax administrations manage projects with the aim of stop these attitudes and establish standards of good tax practices that attract taxpayers to conduct compliance behaviors. We will examine the Manual of good tax practices stablished in Spain and the new tax compliance standards that are being developed today
Citation source
In: Quincena fiscal. - Cizur Menor. - (2020), no. 22 ; 16 p
http://library.link/vocab/creatorName
Guervós Maíllo, M.Á
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • tax transparency
  • globalization
  • automatic exchange of information
  • tax compliance
  • aggressive tax planning
  • BEPS Project (OECD)
Label
Buenas prácticas y transparencia fiscal = Good practices and fiscal transparency
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/O-Q/QUINFI/22_Buenas.pdf
Publication
Note
20211501

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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