La doble no imposición como resultado de la utilización de instrumentos y entidades híbridas

  1. Zubimendi Cavia, Alejandro
Dirixida por:
  1. José Manuel Almudí Cid Director

Universidade de defensa: Universidad Complutense de Madrid

Fecha de defensa: 19 de xullo de 2021

Tribunal:
  1. Miguel Ángel Martínez Lago Presidente/a
  2. Bernardo David Olivares Olivares Secretario/a
  3. Juan Arrieta Martínez de Pisón Vogal
  4. Félix Alberto Vega Borrego Vogal
  5. Amelia González Méndez Vogal

Tipo: Tese

Resumo

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...