The Resource Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
Resource Information
The item Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal 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 Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal 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 discusses the legal regime of the change of fiscal residence to a tax haven, contained in article 8.2 of the Spanish Individual Income Tax Law (LIRPF). It analyses the requirements, the direct and indirect consequences of its application, and how it is integrated with other measures regarding the transfer of fiscal residence, such as the exit tax of article 95 bis and the rule of temporary imputation of article 14 LIRPF
- Language
- eng
- Label
- Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
- Title
- Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
- Title variation
- Exit tax and trailing tax in the income tax for transfer of residence to a tax heaven [i.e. haven]
- Language
- eng
- Summary
- This article discusses the legal regime of the change of fiscal residence to a tax haven, contained in article 8.2 of the Spanish Individual Income Tax Law (LIRPF). It analyses the requirements, the direct and indirect consequences of its application, and how it is integrated with other measures regarding the transfer of fiscal residence, such as the exit tax of article 95 bis and the rule of temporary imputation of article 14 LIRPF
- Citation source
- In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2018), no. 423 ; p. 55-72
- http://library.link/vocab/creatorName
- Martos García, J.J
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- exit tax
- residence
- tax haven
- individual income tax
- extended limited tax liability
- non-resident
- departure tax
- Label
- Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
- Label
- Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Exit-tax-y-trailing-tax-en-el-IRPF-por-traslado/299_7b0AD2U/" 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/Exit-tax-y-trailing-tax-en-el-IRPF-por-traslado/299_7b0AD2U/">Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Exit-tax-y-trailing-tax-en-el-IRPF-por-traslado/299_7b0AD2U/" 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/Exit-tax-y-trailing-tax-en-el-IRPF-por-traslado/299_7b0AD2U/">Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal</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>
