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
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The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Un-sistema-fiscal-del-siglo-XIX-frente-a-un/IUQ7WUtgvDg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Un-sistema-fiscal-del-siglo-XIX-frente-a-un/IUQ7WUtgvDg/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
