The Resource Los marcos de control de riesgos fiscales en un contexto post-BEPS = Tax control frameworks in a post-BEPS context

Los marcos de control de riesgos fiscales en un contexto post-BEPS = Tax control frameworks in a post-BEPS context

Label
Los marcos de control de riesgos fiscales en un contexto post-BEPS = Tax control frameworks in a post-BEPS context
Title
Los marcos de control de riesgos fiscales en un contexto post-BEPS = Tax control frameworks in a post-BEPS context
Creator
Subject
Language
eng
Summary
This article considers the transformation of the tax compliance model of large companies as a consequence of a set of factors, among which the development of the principles derived from good corporate governance in tax matters. The progressive implementation of tax control frameworks is also influencing the tax compliance model of large and medium-sized companies. The author discusses corporate governance in tax matters and the functionality and content of the so-called "tax control frameworks" in the current context, where greater demands derive from the framework of good corporate governance, there is a resizing and intensification of fiscal transparency, more unstable and complex tax regulations are developed, and tax administrations are equipped with more sophisticated fiscal risk management mechanisms
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2019), no. 436 ; p. 5-52
http://library.link/vocab/creatorName
Calderón Carrero, J.M
Geographic coverage
  • European Union
  • Europe
  • International
Language note
Spanish
http://library.link/vocab/subjectName
  • BEPS
  • audit
  • tax compliance
  • cooperative compliance
  • SME
  • tax transparency
  • risk management
  • corporate governance
Label
Los marcos de control de riesgos fiscales en un contexto post-BEPS = Tax control frameworks in a post-BEPS context
Instantiates
Publication
Label
Los marcos de control de riesgos fiscales en un contexto post-BEPS = Tax control frameworks in a post-BEPS context
Publication

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