The Resource Un sistema fiscal del siglo XIX frente a un contribuyente del siglo XXI : el irrefrenable éxodo fiscal de los youtubers al Principado de Andorra = A 19th century tax system hunting a 21st century taxpayer : the unstoppable tax break out of youtubers to Andorra

Un sistema fiscal del siglo XIX frente a un contribuyente del siglo XXI : el irrefrenable éxodo fiscal de los youtubers al Principado de Andorra = A 19th century tax system hunting a 21st century taxpayer : the unstoppable tax break out of youtubers to Andorra

Label
Un sistema fiscal del siglo XIX frente a un contribuyente del siglo XXI : el irrefrenable éxodo fiscal de los youtubers al Principado de Andorra = A 19th century tax system hunting a 21st century taxpayer : the unstoppable tax break out of youtubers to Andorra
Title
Un sistema fiscal del siglo XIX frente a un contribuyente del siglo XXI : el irrefrenable éxodo fiscal de los youtubers al Principado de Andorra = A 19th century tax system hunting a 21st century taxpayer : the unstoppable tax break out of youtubers to Andorra
Creator
Subject
Language
eng
Summary
Since the end of 2020, the (tax) flight of youtubers to Andorra has been intensively discussed, particularly in the media. This paper analyses these transfers of residence considering all potentially applicable domestic and conventional rules in the Spanish tax system. This article concludes that the architecture of the current model prevents, in most cases, from curbing these transfers
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2022), no. 466 ; p. 43-86
http://library.link/vocab/creatorName
Báez Moreno, A
Geographic coverage
  • Europe
  • European Union
Language note
Spanish
http://library.link/vocab/subjectName
  • residence
  • passive income
  • digital economy
  • tax treaty
  • 183 days rule
  • habitual abode
Label
Un sistema fiscal del siglo XIX frente a un contribuyente del siglo XXI : el irrefrenable éxodo fiscal de los youtubers al Principado de Andorra = A 19th century tax system hunting a 21st century taxpayer : the unstoppable tax break out of youtubers to Andorra
Instantiates
Publication
Label
Un sistema fiscal del siglo XIX frente a un contribuyente del siglo XXI : el irrefrenable éxodo fiscal de los youtubers al Principado de Andorra = A 19th century tax system hunting a 21st century taxpayer : the unstoppable tax break out of youtubers to Andorra
Publication

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