The Resource La equidad entre naciones en el sistema fiscal internacional

La equidad entre naciones en el sistema fiscal internacional

Label
La equidad entre naciones en el sistema fiscal internacional
Title
La equidad entre naciones en el sistema fiscal internacional
Title variation
Inter-nation equity in the international tax system
Creator
Subject
Language
eng
Summary
In recent times, international taxation has evolved at an unprecedented pace. Pushed by the financial crisis and under the aegis of the OECD and the G20, BEPS and Automatic Exchange of Information have launched a reform process which continues to evolve, driven by the Financial Action Task Force's beneficial ownership standard, the European Union State aid doctrine, the CCCTB project, or scandals such as LuxLeaks and the Panama Papers. In this context, this article offers a theoretical framework to achieve inter-nation tax fairness
Citation source
In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2017), no. 408 ; p. 94-134
http://library.link/vocab/creatorName
González de Frutos, U
Geographic coverage
  • European Union
  • Europe
  • International
Language note
Spanish
http://library.link/vocab/subjectName
  • international tax law
  • BEPS
  • tax treaty
  • transfer pricing
  • international taxation principles
  • equal treatment
  • horizontal equity
  • developing countries
Label
La equidad entre naciones en el sistema fiscal internacional
Instantiates
Publication
Label
La equidad entre naciones en el sistema fiscal internacional
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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