The Resource Los impuestos de salida de personas jurídicas en la directiva anti-elusión y su transposición en España = The exit taxes of legal persons in the Anti-Evasion Directive and her transposition in Spain

Los impuestos de salida de personas jurídicas en la directiva anti-elusión y su transposición en España = The exit taxes of legal persons in the Anti-Evasion Directive and her transposition in Spain

Label
Los impuestos de salida de personas jurídicas en la directiva anti-elusión y su transposición en España = The exit taxes of legal persons in the Anti-Evasion Directive and her transposition in Spain
Title
Los impuestos de salida de personas jurídicas en la directiva anti-elusión y su transposición en España = The exit taxes of legal persons in the Anti-Evasion Directive and her transposition in Spain
Creator
Subject
Language
eng
Summary
This article discusses the exit taxes of legal persons in the Anti-Tax Avoidance Directive (ATAD) and its transposition in Spain. Deferral of non-realized gains until their realization, jointly with open economies' economic freedoms, leads to easy circumvention of gains taxation by transferring residence, activity or assets abroad. To tackle this, several countries have enacted exit taxes on unrealized gains of persons transferring assets, their seat or residence abroad. However, limits derived from European Union freedoms, as well as divergences on exit taxes among member states have led the European Union to harmonize them in the Anti-Tax Avoidance Directive. The author analyses the exit tax included in the ATAD, as well as its relation to current Spanish law, and the exit tax provisions contained in the Proposal for an Act on Fight and Prevention of Tax Avoidance
Citation source
In: Quincena fiscal. - Cizur Menor. - (2019), no. 4 ; p. 119-152
http://library.link/vocab/creatorName
Hernández González-Barreda, P.A
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • exit tax
  • residence
  • ATAD
  • deferral
  • capital gains tax
  • fundamental freedoms
  • proportionality
  • domestic tax law
Label
Los impuestos de salida de personas jurídicas en la directiva anti-elusión y su transposición en España = The exit taxes of legal persons in the Anti-Evasion Directive and her transposition in Spain
Instantiates
Publication
Label
Los impuestos de salida de personas jurídicas en la directiva anti-elusión y su transposición en España = The exit taxes of legal persons in the Anti-Evasion Directive and her transposition in Spain
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...