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image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Recolector de Cienci...arrow_drop_down
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
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Cumplimiento tributario cooperativo y fiscalidad internacional: la gesti?n y valoraci?n de riesgos fiscales a trav?s del ICAP

Authors: Leo Castela, Juan Ignacio;

Cumplimiento tributario cooperativo y fiscalidad internacional: la gesti?n y valoraci?n de riesgos fiscales a trav?s del ICAP

Abstract

[ES] La regulaci?n de la responsabilidad legal de las personas jur?dicas constituye una respuesta razonable del legislador habida cuenta de la importancia jur?dica, econ?mica y social que caracteriza a las personas colectivas y del importante papel que desempe?an en relaci?n con el progreso, el crecimiento econ?mico y el bienestar social. Los sucesivos avances que se han impulsado desde las distintas ramas del ordenamiento jur?dico para la configuraci?n de un r?gimen legal de responsabilidad de las personas jur?dicas nos muestran que se trata de una cuesti?n indiscutiblemente interdisciplinar. En este sentido, su reconocimiento expreso permite introducir una serie de est?mulos legales orientados hacia la disuasi?n y la evitaci?n de conductas no deseadas o perjudiciales en t?rminos sociales, econ?micos y reputacionales. Conductas que, por otro lado, pueden venir propiciadas por la ?despreocupaci?n? o la tolerancia de la corporaci?n frente a determinadas conductas individuales, manifestadas a trav?s de quienes la dirigen y gobiernan1. En esta l?nea, la adopci?n de medidas de compliance suele vincularse a menudo con el buen gobierno corporativo y las buenas pr?cticas empresariales.

Proyecto PID2019-107743RB-I00 del Ministerio de Ciencia e Innovaci?n

Keywords

Cumplimiento cooperativo, ICAP, OCDE, Responsabilidad persona jur?dica, 5605.06 Derecho Fiscal, Compliance tributario, 5603 Derecho Internacional

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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