El conflicto en la aplicación de la norma tributaria en las operaciones de reestructuración empresarial.

The process of economic globalization which involves all world economies enables big compañies to take advantage of legal gaps to develop aggressive tax strategies placing capital in tax heavens (Paradises) with the only purpose to reduce their tax liabilities. In such cases tax evasion is used dire...

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Bibliographic Details
Main Author: Gutiérrez Bengoechea, Miguel
Format: Article
Published: 2018
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6335557
Source:REJIE: Revista Jurídica de Investigación e Innovación Educativa, ISSN 1989-8754, Nº. 17, 2018, pags. 127-139
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