Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
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The work Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal 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.
The Resource
Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
Resource Information
The work Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal 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
- Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal
- Title variation
- Exit tax and trailing tax in the income tax for transfer of residence to a tax heaven [i.e. haven]
- Language
- eng
- Summary
- This article discusses the legal regime of the change of fiscal residence to a tax haven, contained in article 8.2 of the Spanish Individual Income Tax Law (LIRPF). It analyses the requirements, the direct and indirect consequences of its application, and how it is integrated with other measures regarding the transfer of fiscal residence, such as the exit tax of article 95 bis and the rule of temporary imputation of article 14 LIRPF
- Citation source
- In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2018), no. 423 ; p. 55-72
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
Context
Context of Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscalWork of
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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/resource/u8Dtr1iY2Qs/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/u8Dtr1iY2Qs/">Exit tax y trailing tax en el IRPF por traslado de residencia a un paraíso fiscal</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>
