Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Pablo A. Hernández González-Barreda"'
Publikováno v:
Crónica Tributaria, Vol 171, Iss 2, Pp 129-156 (2019)
Este trabajo analiza el impuesto de salida introducido en el artículo 95 bis de la Ley de Impuesto sobre la Renta de las Personas Físicas y su consistencia con otros gravámenes similares contenidos en el régimen especial de reorganizaciones de la
Externí odkaz:
https://doaj.org/article/9d46076044f6485fa220c166fa307d82
Publikováno v:
Intertax. 46:278-295
In 2012, public opinion focussed on what has been called ‘aggressive tax planning of multinational enterprises’. Since then, the G20 and OECD developed the Base Erosion and Profit Shifting (BEPS) Action Plan – a phenomenon that has received eno
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7642bf1bbe58bdd5bd9a055d4f1abf4b
https://doi.org/10.54648/taxi2018030
https://doi.org/10.54648/taxi2018030
Publikováno v:
Fiscalidad internacional y comunitaria. Monográfico 2019 de la revista Nueva Fiscalidad
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bdb9bfd7f8620f8ab91a5163593c271a
https://doi.org/10.2307/j.ctv102bk7q.8
https://doi.org/10.2307/j.ctv102bk7q.8
This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of benefic
Publikováno v:
SSRN Electronic Journal.
Parallel to recent significant changes to international tax rules, the G20, OECD and the European Union have furthered administrative cooperation to fill enforcement gaps that made previous rules, and could make new rules, less effective. Within thes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f49d8c5cadbfc85bf48a0eb5e3bed695
https://doi.org/10.2139/ssrn.3195157
https://doi.org/10.2139/ssrn.3195157
Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challeng
Publikováno v:
SSRN Electronic Journal.
The abuse of tax conventions and their use to circumvent domestic tax law rules has been a major concern since the development of modern tax treaties in the 1960s. In this regard, the OECD pointed out as early as 1977 that international tax planning
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8fdd4560fdbac7cd6f44b425423457e6
https://doi.org/10.2139/ssrn.3195162
https://doi.org/10.2139/ssrn.3195162
Publikováno v:
Revista de Contabilidad y Tributación. CEF. :91-152
Desde el inicio de la crisis financiera, la imposición al sector financiero ha sido una reivindicación con una amplia aceptación académica y social. El Impuesto sobre las Transacciones Financieras se ha revelado como la figura más destacada sin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fb1efee42710b750fff56c054e222333
https://doi.org/10.51302/rcyt.2013.6467
https://doi.org/10.51302/rcyt.2013.6467