000			01569nab a2200289 c 4500
003			ES-MaIEF
005			20190816110636.0
007			ta
008			181112t2018 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_953489 _aPiantavigna, Paolo
245			_aReflections on the fight against aggressive tax planning _b : (when the law is silent) _c Paolo Piantavigna
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aMultinational 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.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_954712 _aPREVENCIÓN
650		4	_942842 _aDOBLE IMPOSICION
650		4	_963564 _aABUSO DE TRATADOS
650		4	_948448 _aSOBERANIA
650		4	_943410 _aELUSION FISCAL
773	0		_971498 _oWTJ _tWorld Tax Journal _w(IEF)62814 _g ; v. 10, n. 3, August 2018, p. 537-561
942			_cRE
999			_c140409 _d140409