The Resource Modelos tributarios y globalización : nuevos paradigmas de fiscalidad internacional comparada

Modelos tributarios y globalización : nuevos paradigmas de fiscalidad internacional comparada

Label
Modelos tributarios y globalización : nuevos paradigmas de fiscalidad internacional comparada
Title
Modelos tributarios y globalización : nuevos paradigmas de fiscalidad internacional comparada
Creator
Subject
Language
  • spa
  • eng
Summary
The successive economic crises during the 1990s and the beginning of the 21st century revealed the need to alter the hierarchy of tax principles on which a rational model of income taxation should be built at the level of the most developed countries. This new perspective led to the emergence of a tax model that is almost common in all OECD countries known as the Extensive Income Tax Model. This article summarizes the dynamics of fiscal reforms in the last thirty years, citing new partial contributions that have involved revisions and updates of the common model, while new complementary or substitute paradigms have appeared and established themselves from an integral perspective of the fiscal model
Citation source
In: Revista de fiscalidad internacional y negocios transnacionales. - Madrid. - (2021), no. 16 ; p. 171-186
http://library.link/vocab/creatorName
Rubio Guerrero, J.J
Geographic coverage
International
Language note
Spanish
http://library.link/vocab/subjectName
  • tax system
  • canons of taxation
  • tax reform
  • economic crisis
  • globalization
Label
Modelos tributarios y globalización : nuevos paradigmas de fiscalidad internacional comparada
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/R-S/REVIDEFII/16_171-186.pdf
Publication
Note
20210727

Library Locations

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