La erosión de la base fiscal y el traslado de beneficios (“BEPS” Base Erosion and Profit Shifting por sus siglas en inglés), ha sido una de las problemáticas respecto a fiscalidad internacional que más ha llamado la atención de los estados, esto considerando las amplias perdidas recaudatorias estimadas de impuestos que implican estas estrategias o ...
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Reflexiones acerca de un futuro Convenio multilateral en el ámbito de la Unión Europea [PDF]
Al hilo de la Acción 15 del Proyecto BEPS (Base erosion and profit shifting), liderado por la OCDE y el G-20, la autora plantea la posibilidad de adoptar un Convenio modelo en materia de renta y patrimonio en el ámbito de la Unión Europea, como preludio ...
Ribes Ribes, Aurora
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Barja-Martínez E +5 more
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Martinovich V.
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Rojas NF.
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