Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF : inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Únión y convenios tributarios = Issues on the exit tax established by article 95 Personal Income Tax Act : inconsistencies with the merger tax regime, EU freedoms and tax treaties

Resource Information

The work Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF : inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Únión y convenios tributarios = Issues on the exit tax established by article 95 Personal Income Tax Act : inconsistencies with the merger tax regime, EU freedoms and tax treaties represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF : inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Únión y convenios tributarios = Issues on the exit tax established by article 95 Personal Income Tax Act : inconsistencies with the merger tax regime, EU freedoms and tax treaties

Creator

• Hernández González-Barreda, P.A

Subject

• appreciation
• capital gains
• deferral
• disposal
• exit tax
• EU law
• internal market
• merger
• proportionality
• tax treaty
• fundamental freedoms

Language

eng

Summary

This paper deals with exit tax introduced in art. 95 bis of Spanish Personal Income Tax Act and its coordination with other exit taxes, namely those of the merger tax regime of the Spanish Corporate Income Tax, as well as whether it fits double tax conventions and European Union Law. In addition, against a majority opinion, it is argued that the exit tax is not a barrier for the development of start-ups in Spain, but the correction of ordinary principles of taxation of income obtained by Spanish residents during their residency in Spanish territory

Citation source

In: Crónica tributaria. - Madrid. - (2019), no. 171 ; p. 129-156

Geographic coverage

• European Union
• Europe

Language note

Spanish