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The Resource Medidas contra el fraude fiscal en inspección, recaudación y planificación internacional abusiva

Medidas contra el fraude fiscal en inspección, recaudación y planificación internacional abusiva

Label
Medidas contra el fraude fiscal en inspección, recaudación y planificación internacional abusiva
Title
Medidas contra el fraude fiscal en inspección, recaudación y planificación internacional abusiva
Creator
Subject
Language
eng
Summary
This book describes in detail the situation of tax fraud in Spain and analyzes the measures that have been carried out in the last decade to combat fraud, as well as the reasons why they have not had the desired effects and the measures that should be considered in order to combat it effectively. Among the legislative reforms, the latest modifications to the regulations implementing the General Tax Law approved in December 2017 stand out for their importance and novelty. Special attention is also paid to frauds that occur in the collection phase, examining the measures adopted in deferrals so far as well as payment instalments, compensation seizures, collaborating entities, guarantees, payment in kind, prohibition of disposition, tax liabilities, tax crime, and the procedure for adjudication of goods and third parties. Finally the book also analyzes abusive international planning with details of the measures carried out by different international organizations that have proved ineffective in reducing it, such as the new model of automatic exchange of information as approved by the OECD
http://library.link/vocab/creatorName
  • Peláez Martos, J.M
  • Santolaya Blay, M
Geographic coverage
  • Europe
  • European Union
Index
no index present
Language note
Spanish
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax fraud
  • tax planning
  • international tax planning
  • automatic exchange of information
  • tax liability
  • criminal tax law
  • aggressive tax planning
  • deferral
  • compensating tax
  • sharing economy
  • ATAD
Label
Medidas contra el fraude fiscal en inspección, recaudación y planificación internacional abusiva
Instantiates
Publication
Contents
  • Situación del fraude fiscal en españa
  • Peláez Martos, J.M.
  • ; p. 15-144
  • Medidas de lucha contra el fraude recaudatoria
  • Santolaya Blay, M.
  • ; p. 145-306
  • La planificación internacional abusiva
  • Peláez Martos, J.M.
  • ; p. 309-399
Extent
489 p.
Isbn
9788499540344
Label
Medidas contra el fraude fiscal en inspección, recaudación y planificación internacional abusiva
Publication
Contents
  • Situación del fraude fiscal en españa
  • Peláez Martos, J.M.
  • ; p. 15-144
  • Medidas de lucha contra el fraude recaudatoria
  • Santolaya Blay, M.
  • ; p. 145-306
  • La planificación internacional abusiva
  • Peláez Martos, J.M.
  • ; p. 309-399
Extent
489 p.
Isbn
9788499540344

Library Locations

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