Una visión práctica de la lucha contra la erosión de la base imponible y el traslado de beneficios (BEPS)

Resource Information

The work Una visión práctica de la lucha contra la erosión de la base imponible y el traslado de beneficios (BEPS) 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

Una visión práctica de la lucha contra la erosión de la base imponible y el traslado de beneficios (BEPS)

Creator

• Silva García, D

Subject

• BEPS Project (OECD)
• CCCTB
• CCTB
• OECD
• Pillar 1 (OECD)
• Pillar 2 (OECD)
• BEFIT
• corporate income tax
• digital economy
• harmonization of tax
• hybrid transaction
• tax transparency
• tax treaty
• abuse of law

Language

eng

Summary

We are immersed in the globalization of the economy which forces the integration of diverse national markets with their respective jurisdictions. This factor influences the tax regimes of all States, creating opportunities for multinational companies to significantly minimize their tax burden. This article studies the measures proposed by the OECD to curb BEPS, how they influence the EU regulations and, lastly, their influence on Spanish regulation

Citation source

In: Revista de fiscalidad internacional y negocios transnacionales. - Madrid. - (2022), no. 21 ; p. 77-100

Geographic coverage

• Europe
• European Union
• International

Language note

Spanish