Los tax rulings en la fiscalidad internacional y europea: Entre transparencia y seguridad jurídica
In recent years, the field of international and European taxation has been a scene where different supranational organisations, mainly the OECD and the European Union, have promoted different measures to tackle and combat different problems associated with taxation, such as harmful tax competition b...
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2022
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8893670 |
| Source: | Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 32, 2022, pags. 221-317 |
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Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 32, 2022, pags. 221-317
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Tax rulings
seguridad jurídica intercambio de información UE transparencia OCDE Tax rulings legal certainty exchange of information EU transparency OECD |
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Tax rulings
seguridad jurídica intercambio de información UE transparencia OCDE Tax rulings legal certainty exchange of information EU transparency OECD Vega Pedreño, Iván Los tax rulings en la fiscalidad internacional y europea: Entre transparencia y seguridad jurídica |
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In recent years, the field of international and European taxation has been a scene where different supranational organisations, mainly the OECD and the European Union, have promoted different measures to tackle and combat different problems associated with taxation, such as harmful tax competition between states or tax avoidance. These harmful tax trends or practices can arise as a result of economic globalisation and require rapid adaptation of domestic tax systems. The aim is to address the possible adverse effects that these international economic situations may have on the jurisdictions of States.
In this current scenario, this work, from a legal perspective, deals with the study of a subject that has been the object of regulation and control in recent years: tax rulings. Through the different chapters of the paper, the aim is to provide a conceptual definition of this legal instrument, to analyse the control measures promoted in this context by the OECD and the European Union and, finally, to highlight the benefits derived from the use of this legal instrument to provide taxpayers with legal certainty in their tax-related actions.
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Article
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| author |
Vega Pedreño, Iván
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Vega Pedreño, Iván
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| author_sort |
Vega Pedreño, Iván
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| title |
Los tax rulings en la fiscalidad internacional y europea: Entre transparencia y seguridad jurídica
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| title_short |
Los tax rulings en la fiscalidad internacional y europea: Entre transparencia y seguridad jurídica
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| title_full |
Los tax rulings en la fiscalidad internacional y europea: Entre transparencia y seguridad jurídica
|
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Los tax rulings en la fiscalidad internacional y europea: Entre transparencia y seguridad jurídica
|
| title_full_unstemmed |
Los tax rulings en la fiscalidad internacional y europea: Entre transparencia y seguridad jurídica
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| title_sort |
los tax rulings en la fiscalidad internacional y europea: entre transparencia y seguridad jurídica
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2022
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https://dialnet.unirioja.es/servlet/oaiart?codigo=8893670
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1763840041924165632
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dialnet-ar-18-ART00015918842023-04-19Los tax rulings en la fiscalidad internacional y europea: Entre transparencia y seguridad jurídicaVega Pedreño, IvánTax rulingsseguridad jurídicaintercambio de informaciónUEtransparenciaOCDETax rulingslegal certaintyexchange of informationEUtransparencyOECDIn recent years, the field of international and European taxation has been a scene where different supranational organisations, mainly the OECD and the European Union, have promoted different measures to tackle and combat different problems associated with taxation, such as harmful tax competition between states or tax avoidance. These harmful tax trends or practices can arise as a result of economic globalisation and require rapid adaptation of domestic tax systems. The aim is to address the possible adverse effects that these international economic situations may have on the jurisdictions of States. In this current scenario, this work, from a legal perspective, deals with the study of a subject that has been the object of regulation and control in recent years: tax rulings. Through the different chapters of the paper, the aim is to provide a conceptual definition of this legal instrument, to analyse the control measures promoted in this context by the OECD and the European Union and, finally, to highlight the benefits derived from the use of this legal instrument to provide taxpayers with legal certainty in their tax-related actions.En los últimos años, el ámbito de la fiscalidad internacional y europea ha sido un escenario donde diferentes organizaciones supranacionales, principalmente la OCDE y la Unión Europea, han impulsado diferentes medidas para afrontar y combatir distintos problemas asociados al ámbito tributario como son la competencia fiscal perjudicial entre Estados o la elusión fiscal. Estas tendencias o prácticas fiscales nocivas pueden surgir como consecuencia de la globalización económica y requieren una rápida adaptación de los sistemas tributarios internos. Todo ello con la finalidad de hacer frente a los posibles efectos adversos que puedan producir estas situaciones económicas internacionales en las jurisdicciones de los Estados. En este panorama actual el presente trabajo, desde una perspectiva jurídica, aborda el estudio de una materia que ha sido objeto de regulación y control en los últimos años: los tax rulings. A través de los diferentes capítulos del trabajo se pretende realizar una delimitación conceptual de este instrumento jurídico, analizar las medidas de control impulsadas en este contexto por parte de la OCDE y la Unión Europea y, por último, incidir en los beneficios derivados del uso de este instrumento jurídico para dotar de seguridad jurídica a los contribuyentes en sus actuaciones con incidencia tributaria2022text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8893670(Revista) ISSN 2386-8104Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 32, 2022, pags. 221-317spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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