La Erosión de bases imponibles y el traslado de beneficios como mecanismo de planificación fiscal agresiva

Este trabajo tiene como finalidad otorgar una visión general sobre la problemática de las cada vez más comunes prácticas de las multinacionales para erosionar sus bases imponibles y desplazar sus beneficios en sus estrategias de planificación fiscal internacional con el fin de reducir sus cargas tributarias y maximizar los beneficios de sus entidades en conjunto

Country

Spain

Related Organizations

University of Girona
Spain

Keywords

Doble imposició internacional, Double taxation, Conflict of laws -- Taxation, Frau fiscal (Dret internacional), Tax evasion (International law), Dret internacional privat -- Impostos, International business enterprises -- Taxation, Empreses multinacionals -- Impostos

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