Publication: El régimen jurídico del intercambio internacional de información en la imposición directa: estudio comparativo entre el derecho español y el suizo
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2017-01-24
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Universidad Complutense de Madrid
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Abstract
Esta tesis constituye un intento de aproximación al intercambio de información en el ámbito de la fiscalidad directa desde una perspectiva global que no se limite a los aspectos puramente formales y positivos, sino considerando aquellos aspectos económicos y sociales que son relevantes en el análisis jurídico del intercambio de información, enriqueciendo la investigación sin la intromisión de la metodología propia de cada uno de ellos. Ello conduce indefectiblemente al estudio de los distintos instrumentos normativos desde un punto de vista eminentemente dinámico, de forma que permita analizar la evolución de éstos en un determinado contexto socioeconómico en el que el proceso de globalización social y económica y el estallido de la crisis de 2008 juegan un papel predominante, poniéndose de manifiesto, apoyándose en la comparación con el derecho suizo, el verdadero papel que hoy día juega el intercambio de información en el panel internacional. Se procede en primer lugar a delimitar el concepto de intercambio de información, sus distintas interpretaciones y su papel relevante en la lucha contra el fraude fiscal, contra el blanqueo de capitales y contra la competencia fiscal perniciosa. En este sentido resulta especialmente relevante el cambio de orientación de la OCDE, que se recoge en el “The OECD́s Project on Harmful Tax Practices: the 2001 progress report” publicado en noviembre de 2001, respecto a la consideración de un país o territorio no miembro de este organismo como paraíso fiscal merecedor de la aplicación de medidas defensivas si cumple con los estándares OCDE de transparencia y efectivo intercambio de información...
This thesis is an attempt to approach the exchange of information in the field of direct taxation from a global perspective that goes beyond the purely formal and positive aspects, but considering those economic and social issues that are relevant to the legal analysis of exchange information, enriching the investigation without the interference of the methodology of each. This leads inevitably to the study of the various policy instruments from an eminently dynamic view, so to analyze the evolution of these in a given socio-economic context in which the process of social and economic globalization and the outbreak of the crisis 2008 play a predominant role, becoming apparent, based on comparison with Swiss law, the true role that today plays the exchange of information on the international panel. It is necessary first to define the concept of exchange of information, its different interpretations and relevant in the fight against tax fraud, antimoney laundering and harmful tax competition role. In this regard it is particularly important the change in orientation of the OECD, which is contained in "The OECD's Project on Harmful Tax Practices: The 2001 Progress Report" published in November 2001, regarding the consideration of a country or territory no member of this organization as worthy tax haven of implementing defensive measures if they meet the OECD standards of transparency and effective exchange of information...
This thesis is an attempt to approach the exchange of information in the field of direct taxation from a global perspective that goes beyond the purely formal and positive aspects, but considering those economic and social issues that are relevant to the legal analysis of exchange information, enriching the investigation without the interference of the methodology of each. This leads inevitably to the study of the various policy instruments from an eminently dynamic view, so to analyze the evolution of these in a given socio-economic context in which the process of social and economic globalization and the outbreak of the crisis 2008 play a predominant role, becoming apparent, based on comparison with Swiss law, the true role that today plays the exchange of information on the international panel. It is necessary first to define the concept of exchange of information, its different interpretations and relevant in the fight against tax fraud, antimoney laundering and harmful tax competition role. In this regard it is particularly important the change in orientation of the OECD, which is contained in "The OECD's Project on Harmful Tax Practices: The 2001 Progress Report" published in November 2001, regarding the consideration of a country or territory no member of this organization as worthy tax haven of implementing defensive measures if they meet the OECD standards of transparency and effective exchange of information...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, Departamento de Derecho Financiero y Tributario, leída el 18-01-2016