Aggresive tax planning, beps and Litigation
These article thinks about aggressive tax planning and the OECD plan BEPS to fight it, Base Erosion and Profit Shifting. It is also analysed the litigation that the simultaneus application general and specific antiabuse clauses would induced in the struggle againstfiscal avoid/evasion strategies.
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Spanish |
| Published: |
Universidad de Salamanca
2016-03-01
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| Series: | Ars Iuris Salmanticensis |
| Subjects: | |
| Online Access: | https://revistas.usal.es/index.php/ais/article/view/14449 |
| _version_ | 1818542792421408768 |
|---|---|
| author | José María LAGO MONTERO |
| author_facet | José María LAGO MONTERO |
| author_sort | José María LAGO MONTERO |
| collection | DOAJ |
| description | These article thinks about aggressive tax planning and the OECD plan BEPS to fight it, Base Erosion and Profit Shifting. It is also analysed the litigation that the simultaneus application general and specific antiabuse clauses would induced in the struggle againstfiscal avoid/evasion strategies. |
| first_indexed | 2024-12-11T22:26:47Z |
| format | Article |
| id | doaj.art-86e998332bb645c689c0d2d7ef42378f |
| institution | Directory Open Access Journal |
| issn | 2340-5155 |
| language | Spanish |
| last_indexed | 2024-12-11T22:26:47Z |
| publishDate | 2016-03-01 |
| publisher | Universidad de Salamanca |
| record_format | Article |
| series | Ars Iuris Salmanticensis |
| spelling | doaj.art-86e998332bb645c689c0d2d7ef42378f2022-12-22T00:48:15ZspaUniversidad de SalamancaArs Iuris Salmanticensis2340-51552016-03-0132557313085Aggresive tax planning, beps and LitigationJosé María LAGO MONTERO0Universidad de SalamancaThese article thinks about aggressive tax planning and the OECD plan BEPS to fight it, Base Erosion and Profit Shifting. It is also analysed the litigation that the simultaneus application general and specific antiabuse clauses would induced in the struggle againstfiscal avoid/evasion strategies.https://revistas.usal.es/index.php/ais/article/view/14449planificación fiscal agresivacláusulas antiabusolitigiosidad |
| spellingShingle | José María LAGO MONTERO Aggresive tax planning, beps and Litigation Ars Iuris Salmanticensis planificación fiscal agresiva cláusulas antiabuso litigiosidad |
| title | Aggresive tax planning, beps and Litigation |
| title_full | Aggresive tax planning, beps and Litigation |
| title_fullStr | Aggresive tax planning, beps and Litigation |
| title_full_unstemmed | Aggresive tax planning, beps and Litigation |
| title_short | Aggresive tax planning, beps and Litigation |
| title_sort | aggresive tax planning beps and litigation |
| topic | planificación fiscal agresiva cláusulas antiabuso litigiosidad |
| url | https://revistas.usal.es/index.php/ais/article/view/14449 |
| work_keys_str_mv | AT josemarialagomontero aggresivetaxplanningbepsandlitigation |