Piantavigna, Paolo
Reflections on the fight against aggressive tax planning : (when the law is silent) / Paolo Piantavigna .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
Multinational enterprises make use of aggressive tax planning strategies because they are able to operate in the legal vacuum that exists between nation states. The tax burden is not mitigated by falsifying the facts of tax-relevant events (as in the case of tax evasion) or through simulation of certain transactions (as in the case of sham), but through careful use of existing gaps between tax rates. This article describes the current situation with normative gaps in global taxation and erosion of national governance due to the loss of sovereignty and the extraterritorial application of national law.
FISCALIDAD INTERNACIONAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
DOBLE IMPOSICION
ABUSO DE TRATADOS
SOBERANIA
ELUSION FISCAL
World Tax Journal ; v. 10, n. 3, August 2018, p. 537-561
Reflections on the fight against aggressive tax planning : (when the law is silent) / Paolo Piantavigna .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
Multinational enterprises make use of aggressive tax planning strategies because they are able to operate in the legal vacuum that exists between nation states. The tax burden is not mitigated by falsifying the facts of tax-relevant events (as in the case of tax evasion) or through simulation of certain transactions (as in the case of sham), but through careful use of existing gaps between tax rates. This article describes the current situation with normative gaps in global taxation and erosion of national governance due to the loss of sovereignty and the extraterritorial application of national law.
FISCALIDAD INTERNACIONAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
DOBLE IMPOSICION
ABUSO DE TRATADOS
SOBERANIA
ELUSION FISCAL
World Tax Journal ; v. 10, n. 3, August 2018, p. 537-561