Publication: La doble no imposición como resultado de la utilización de instrumentos y entidades híbridas
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2022-01-24
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Universidad Complutense de Madrid
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Abstract
La presente tesis tiene el objetivo de abordar el estudio de la doble no imposición como resultado de la utilización de instrumentos y entidades híbridas. La investigación se enmarca dentro del contexto de un fenómeno que en los últimos años ha cobrado una importancia capital: la planificación fiscal agresiva. En un entorno cada vez más globalizado, las grandes empresas han acentuado su carácter multinacional, lo que ha generado nuevos desafíos para el régimen fiscal internacional. Las divergencias existentes entre los distintos sistemas fiscales nacionales en un contexto de internacionalización han brindado a las empresas que operan internacionalmente mecanismos para minimizar sus costes fiscales...
This investigation is aimed at the study of the double non-taxation as a result of the use of hybrid entities and hybrid financial instruments. This investigation is framed within the context of a phenomenon that has earned great importance lasts years: aggressive tax planning. In globalized environment, big companies have become multinational, thus giving rise to new challenges for the international tax regime. Divergences between different domestic tax systems in an international setting have offered mechanisms to multinational companies to reduce their tax costs...
This investigation is aimed at the study of the double non-taxation as a result of the use of hybrid entities and hybrid financial instruments. This investigation is framed within the context of a phenomenon that has earned great importance lasts years: aggressive tax planning. In globalized environment, big companies have become multinational, thus giving rise to new challenges for the international tax regime. Divergences between different domestic tax systems in an international setting have offered mechanisms to multinational companies to reduce their tax costs...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, leída el 19-07-2021