La Obligación de Información de Bienes y Derechos en el Extranjero Como Instrumento de Lucha Contra el Fraude Fiscal

La Obligación de Información de Bienes y Derechos en el Extranjero Como Instrumento de Lucha Contra el Fraude Fiscal

In this paper, the author analyses one of the obligations to inform recently implemented in Spain that requires from natural and legal persons to report about assets and properties abroad. Failure to comply with this requirement may make recognition of a gain over incomes and properties values not b...

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Bibliographic Details
Main Author:	García Caracuel, María
Format:	Others
Language:	Español
Published:	Derecho & Sociedad 2015
Subjects:	Law Tax Fraud Fighting Tax Fraud Obligation To Inform Reporting Duties Capital Gains The Income Tax The Limitation Period Prescribed Fraude Fiscal Lucha Contra El Fraude Obligación De Informar Deberes De Información Ganancias Patrimoniales Impuesto Sobre La Renta De Las Personas Físicas Prescripción
Online Access:	http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12589/13146 http://repositorio.pucp.edu.pe/index/handle/123456789/117701

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