The Resource Una visión práctica de las normas de transparencia fiscal internacional españolas y propuestas de futuro = A practical view of the Spanish controlled foreign corporation rules and proposals for future

Una visión práctica de las normas de transparencia fiscal internacional españolas y propuestas de futuro = A practical view of the Spanish controlled foreign corporation rules and proposals for future

Label
Una visión práctica de las normas de transparencia fiscal internacional españolas y propuestas de futuro = A practical view of the Spanish controlled foreign corporation rules and proposals for future
Title
Una visión práctica de las normas de transparencia fiscal internacional españolas y propuestas de futuro = A practical view of the Spanish controlled foreign corporation rules and proposals for future
Creator
Subject
Language
  • spa
  • eng
Summary
This article analyses the most controversial issues regarding the Spanish controlled foreign corporation regime from a practical point of view. The Spanish controlled foreign corporation rules were approved in the nineties. Since then, the regime has played a mainly dissuasive role, with an apparently residual application in practice. The original rules have hardly been amended or updated over the years, except for the amendment approved in 2014, which extended their scope of application and administrative and judicial decisions on the topic are scarce. These circumstances, along with the limited harmonization of tax law at the international level, result in practical application of the controlled foreign corporation rules causing enormous difficulties at a technical level. This article sets out the shortcomings of the Spanish controlled foreign corporation regime in view of its objectives, developments in EU law, and the recommendations of the Organisation for Economic Co-operation and Development. Furthermore, it provides solutions that would enable the Spanish regulations to be updated and adapted to the realities of international taxation in order for the Spanish regime to be applied optimally and effectively
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2021), no. 456 ; p. 5-52
http://library.link/vocab/creatorName
  • Asensio Giménez, S
  • Morales, T
Geographic coverage
  • Europe
  • European Union
  • International
Language note
Spanish
http://library.link/vocab/subjectName
  • CFC
  • territoriality principle
  • anti-avoidance
  • deferral
  • transparency
Label
Una visión práctica de las normas de transparencia fiscal internacional españolas y propuestas de futuro = A practical view of the Spanish controlled foreign corporation rules and proposals for future
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/A-D/CONTYTR/456_5-52.pdf
Instantiates
Publication
Note
20210310
Label
Una visión práctica de las normas de transparencia fiscal internacional españolas y propuestas de futuro = A practical view of the Spanish controlled foreign corporation rules and proposals for future
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/A-D/CONTYTR/456_5-52.pdf
Publication
Note
20210310

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