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Paraísos Fiscales y Medidas Contra el Fraude Fiscal Internacional

Authors: GARCÍA MORCILLO, ANDRÉS;

Paraísos Fiscales y Medidas Contra el Fraude Fiscal Internacional

Abstract

Mi TFG “Paraísos Fiscales y Medidas Contra el Fraude Fiscal Internacional” comienza definiendo la figura de paraíso fiscal y recorre su estructura y características básicas hasta llegar a la recopilación de una serie de listas que recogen varios de estos entes. Seguidamente se centra en la herramienta por excelencia para sacar partido de estas jurisdicciones, las sociedades offshore, hablando también de las sociedades fantasma y haciendo mención a un caso particular en el que se utilizó este tipo de sociedades. Por último, se recogen las principales medidas contra el fraude fiscal y blanqueo de capitales internacional en la legislación europea, española y otros países mediante derecho comparado y otra serie de herramientas útiles contra el fraude. e.

Keywords

5605, Derecho y legislación nacionales

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    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.
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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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
Green