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.
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| Format: | Article |
| Language: | Spanish |
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Universidad de Salamanca
2016-03-01
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| Series: | Ars Iuris Salmanticensis |
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| Online Access: | https://revistas.usal.es/index.php/ais/article/view/14449 |