The Resource Seguridad jurídica y gestión del riesgo fiscal : tax rulings, APA, procedimientos amistosos, arbitraje y otras técnicas en la era post-BEPS

Seguridad jurídica y gestión del riesgo fiscal : tax rulings, APA, procedimientos amistosos, arbitraje y otras técnicas en la era post-BEPS

Label
Seguridad jurídica y gestión del riesgo fiscal : tax rulings, APA, procedimientos amistosos, arbitraje y otras técnicas en la era post-BEPS
Title
Seguridad jurídica y gestión del riesgo fiscal : tax rulings, APA, procedimientos amistosos, arbitraje y otras técnicas en la era post-BEPS
Title variation
Legal certainty and management of fiscal risks : tax rulings, APAs, mutual agreement procedures, tax arbitration and other techniques in the post-BEPS era
Creator
Subject
Language
  • spa
  • eng
Summary
This article analyses the current state of legal certainty in domestic and international taxation, the sources of uncertainty, its effects on business decisions and its legal invocation. It concludes with a series of practical recommendations to design a domestic fiscal model oriented towards legal certainty, thereby creating an attractive fiscal environment. The article argues that the risk of legal tax uncertainty strongly discourages investment and trade, and influences the moment of deciding what and where to invest. It also includes an analysis of the different mechanisms pursuing legal certainty (BEPS and ATAD) and a catalogue of various means for the international taxpayer to manage the fiscal risk derived from the lack of legal certainty, including mutual agreement procedures (MAP), advance pricing arrangements (APA), advance tax rulings, tax arbitration and the International Compliance Assurance Programme (ICAP)
Citation source
In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2018), no. 419 ; p. 5-58
http://library.link/vocab/creatorName
Serrano Antón, F
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • international taxation
  • tax authorities
  • BEPS Project (OECD)
  • ATAD
  • MAP
  • APA
  • advance tax ruling
  • arbitration
  • ICAP
  • tax certainty
Label
Seguridad jurídica y gestión del riesgo fiscal : tax rulings, APA, procedimientos amistosos, arbitraje y otras técnicas en la era post-BEPS
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2017/A-D/CONTYTR/419_5-58.pdf
Instantiates
Publication
Note
20180302
Label
Seguridad jurídica y gestión del riesgo fiscal : tax rulings, APA, procedimientos amistosos, arbitraje y otras técnicas en la era post-BEPS
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2017/A-D/CONTYTR/419_5-58.pdf
Publication
Note
20180302

Library Locations

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