Las operaciones vinculadas en la empresa familiar
Las operaciones vinculadas en la empresa familiar
This paper provides an in-depth analysis of the valuation rules for related-party transactions in family businesses, addressing various key aspects such as determining the existence of a related-party relationship, valuation, documentation and the consequences of non-compliance, through an analysis of recent case law and administrative practice. It also examines the specific case of family-owned professional firms.
Se analiza exhaustivamente la regla de valoración de operaciones vinculadas en la empresa familiar, abordando diversos aspectos clave como determinación de la vinculación, valoración, documentación y consecuencias del incumplimiento, mediante un análisis de la doctrina jurisprudencial y administrativa reciente. Asimismo, se estudia el caso concreto de las de las sociedades familiares de profesionales.
Grupo de Investigación «Fiscalidad empresarial (GI-19/1)» de la Universidad a Distancia de Madrid (Plan Nacional I+D+i) (A-81618894-GI-19/1). Grupo de Investigación SEJ-326 de la Junta de Andalucía para «la investigación y el estudio del Derecho Tributario».
Universidad a Distancia de Madrid (GI-19/1)(A-81618894-GI-19/1)
Junta de Andalucía (SEJ-326)
- University of Granada Spain
Taxation of family businesses, Empresa familiar, Transfer pricing, Operaciones vinculadas, Tributación empresa familiar, Family Business
Taxation of family businesses, Empresa familiar, Transfer pricing, Operaciones vinculadas, Tributación empresa familiar, Family Business
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