Medidas para combatir las planificaciones fiscales agresivas: Pilar 2
Medidas para combatir las planificaciones fiscales agresivas: Pilar 2
Análisis de algunos de los principales esquemas de planificación fiscal agresiva y del proyecto Pilar 2 de la OCDE: sus medidas y cómo va a entrar a combatir esta clase de mecanismos.
5605 Legislación y Leyes Nacionales, Impuesto complementario, UPE, Sándwich holandés, Debt-Equity Bias Reduction Allowance, Treaty Shopping, Tributación mínima global, GILTI, STTR, Single Malt, UE, 5603 Derecho Internacional, Intermediate Parent Entity, Dutch Sandwich, Shelf Companies, Subject To Tax Rule, Anti-Tax Avoidance Directive, OCDE, EU Directive Against Aggressive Tax Arrangements, 5605.06 Derecho Fiscal, DEBRA, IIR, Directiva Matriz-Filial, Pilar II, Acuerdos de la Unión Europea con otros países (Derecho), Shell Companies, Base Erosion and Profit Shifting, Double Irish, EU Directive 2022/2523, 56 Ciencias Jurídicas y Derecho, Top-Up Tax, EU Directive 2011/96, Ciencias Sociales, Pillar 2, Doble irlandés, Directiva 2022/2523, Convenios de Doble Imposición Internacional, UTPR, Unión Europea, Ultimate Parent Entity, 5603.99 Otras, Income Inclusion Rule, Derecho financiero, Pilar 2, Derecho, Undertaxed Payment Rule, GloBE Rules, DAC6, ATAD 1, IPE, Derecho comunitario (Derecho), Directiva 2011/96, CDI, BEPS
5605 Legislación y Leyes Nacionales, Impuesto complementario, UPE, Sándwich holandés, Debt-Equity Bias Reduction Allowance, Treaty Shopping, Tributación mínima global, GILTI, STTR, Single Malt, UE, 5603 Derecho Internacional, Intermediate Parent Entity, Dutch Sandwich, Shelf Companies, Subject To Tax Rule, Anti-Tax Avoidance Directive, OCDE, EU Directive Against Aggressive Tax Arrangements, 5605.06 Derecho Fiscal, DEBRA, IIR, Directiva Matriz-Filial, Pilar II, Acuerdos de la Unión Europea con otros países (Derecho), Shell Companies, Base Erosion and Profit Shifting, Double Irish, EU Directive 2022/2523, 56 Ciencias Jurídicas y Derecho, Top-Up Tax, EU Directive 2011/96, Ciencias Sociales, Pillar 2, Doble irlandés, Directiva 2022/2523, Convenios de Doble Imposición Internacional, UTPR, Unión Europea, Ultimate Parent Entity, 5603.99 Otras, Income Inclusion Rule, Derecho financiero, Pilar 2, Derecho, Undertaxed Payment Rule, GloBE Rules, DAC6, ATAD 1, IPE, Derecho comunitario (Derecho), Directiva 2011/96, CDI, BEPS
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