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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| Autor principal: | |
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| Formato: | Artículo |
| Idioma: | Castellano |
| Publicado: |
2018
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| Materias: | |
| Acceso en línea: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6335557 |
| Fuente: | REJIE: Revista Jurídica de Investigación e Innovación Educativa, ISSN 1989-8754, Nº. 17, 2018, pags. 127-139 |
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| Sumario: |
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 directly, but, on the other hand, legal instruments such as tax avoidance are also used, which, according to Spanish tax law, take the legal form
due to the conflict in the application of tax rule.
At the international level, Spanish tax regulation based on EU Directives, regulate what
forms of business restructuring operations are valid, and which create conflict with the
application of the rule and are therefore assumed to be performed with the sole objective
to minimize taxes. |
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