De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma?
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The work De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma? 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
De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma?
Resource Information
The work De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma? 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
- De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma?
- Title variation
- From the "aggressive" tax planning towards a "substantial" tax planning : a new paradigm?
- Language
- eng
- Summary
- This article analyses the reinforcement of the substance requirement in the current international standards. Due to globalization and complex business structures, countries have implemented measures to prevent base erosion and profit shifting (BEPS). Action Plans promoted by the OECD and EU are used globally to tackle harmful tax practices that allow multinational groups to carry out "aggressive" tax planning
- Citation source
- In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2017), no. 411 ; p. 47-84
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
Context
Context of De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma?Work 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/KlJ9sXhgBUg/" 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/KlJ9sXhgBUg/">De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
