Un imprescindible cambio de paradigma: de la implementación de las medidas fiscales estadounidenses a la implementación de la Agenda de Desarrollo Sostenible 2030
Zeitschrift:
Quincena fiscal
ISSN: 1132-8576
Datum der Publikation: 2020
Nummer: 11
Art: Artikel
Andere Publikationen in: Quincena fiscal
Bibliographische Referenzen
- ABBAS, Ali y KLEMM, Alexander (2013), “A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies”, International Tax and Public Finance, Vol. 20, pp. 596-617. ActionAid, 2010.
- ABBAS, Ali y KLEMM, Alexander (2013), “Calling Time: Why SABMiller Should Stop Dodging taxes in Africa”, 28-11-2010, disponible en el siguiente enlace: https://www.actionaid.org.uk/sites/default/files/doc_lib/calling_time_on_tax_avoidance.pdf
- AZAM, Rifat, “Ruling the World: generating international tax norms in the Era of Globalization and BEPS”, Suffolk University Law Review, vol L, n.º 4, 2017.
- BENEDEK, Dora, CRIVELLI, Ernesto, GUPTA, Sanjeev y Muthoora, Priscilla, “Foreign Aid and Revenue: Still a Crowding-out Effect?” FinanzArchiv, Vol.70, pp. 67-96, 2014.
- BENTLEY, Duncan, “Timeless principles of taxpayer protection: how they adapt to digital disruption”, eJournal of Tax Research, vol. 16, no. 3, pp. 679-713.
- BURGERS, Irene y MOSQUERA, Irma, “Corporate Taxation and BEPS: A Fair Slice for Developing Countries?”, Erasmus Law Review, n.º 1, Agosto 2017.
- COBHAM Alex y JANSKY, Petr, “Measuring misalignment: the location of US multinationals, Economic activity versus location of their profits”, International CTR for Tax and Development, Working Paper n42, 2015
- DELGADO SANCHO, Carlos David, Blanqueo de capitales y financiación del terrorismo. Paso a paso. Aspectos jurídicos del blanqueo de capitales y financiación del terrorismo en sus vertientes penal y administrativa, ed. Colex, 2019.
- ELALI, André, “Some aspects about international tax competition, base erosion and profits shifting (‘BEPS’) and the position of the developing countries”, International Tax competition and Developing Countries, 2019.
- ESCRIBANO, Eva, “An Opportunistic and yet Appropriate revision of the Source Threshold for the Twenty First Century Tax Treaties”, Intertax, vol 43, n.º 1, 2015.
- European Commission, Recommendation of 6 December 2012 on Aggressive Tax Planning, (2012)
- GADZO, Stjepan “The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal” as an adaptation of Nexus Requirements for Taxation of Non-residents’ Business Income: A Normative Evaluation in the Context of the Global Economy, sections 2.1 & 2.2, Online Books IBFD, 2018.
- GREGGI, Marco, Genuine Nexus or Perpetual Allegiance?: (Some Considerations on the Diverted Profit Tax’ Proposal), TRN Conference, 2015.
- GRUBER, Lloyd, Ruling the World: power politics and the rise of supranational institutions (2000),
- International Monetary Fund (autores Ernesto Crivelli, Ruud De Mooij and Michael Keen) (2015), Base Erosion, Profit Shifting and Developing Countries, Working Paper 15/118.
- OCDE (2015), Nota explicativa, Proyecto OCDE/G20 de Erosión de Bases Imponibles y Traslado de Beneficios, OCDE.www.oecd.org/ctp /beps-2015 -nota explicativa,
- OCDE: https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unifiedapproach-pillar-one.pdf
- OECD, Transfer Pricing Guidelines for Multi-National Enterprises and Tax Administrations (1995).
- RICH, Bruce, “Tax Evasion that harms the Global Commons: no problem if it is legal?” Environmental Forum, enero-febrero, 2019.
- ROCHA, André “The other side of BEPS: Imperial taxation and international tax imperialism” en Tax Sovereingty in the BEPS era, ed. Wolters Kluwer, London, p.183.
- SCHNEIDER, Friedrich y otros (2010), New Estimates for the Shadow Economies all over the world, 24 International Economy, J 443.
- SHAXSON, Nicholas (2019), “Tackling tax havens: the billions attracted by tax havens do harm to sending and receiving nations alike”, Finance and Development, septiembre 2019.
- SHAVIRO, Daniel N. (2014), Fixing US International Taxation.
- TASK FORCE ON DIGITAL ECONOMY, Interim Report (Tax Challenges Arising from Digitalisation), marzo de 2018.
- TEJEIRO, Guillermo (2015), “Opening Pandora’s box in the field of International Taxation”, Tax Planning International Review, vol 42, n.º 4.
- TEJEIRO, Guillermo “Jurisdiccional excesses in BEPS times: national appropriation of an enchanced global basis”, en Academia.edu.
- TORRES, Heleno (2000), “Pluritributacao internacional sobre as rentas das empresas”, Revistas dos tribunais.
- UE (2012), The European Commission Recommendation of 6 December 2012 on Aggressive Tax Planning.
- UN Economic and Social Council, High-level segment: ministerial meeting of the high-level political forum on sustainable development, convened under the auspices of the Economic and Social Council, 8 mayo 2019.
- UN Economic and Social Council, High-level segment: ministerial meeting of the high-level political forum on sustainable development, convened under the auspices of the Economic and Social Council: special edition Progress towards the Sustainable Development Goals, 24 de julio 2019.
- VON BROCKE, Karl y GARCÍA PEREZ, Eugenio(2009) “Group financing: from thin capitalization to interest deduction limitation rules”, International Transfer Pricing Journal, pp. 29-35.
- WEBER, Stuart, “Thin capitalization and interest deduction regulations”, Copenhagen Research Group on International Taxation, Working Paper 8, 2010
- ZUCMAN Gabriel (2015), The hidden wealth of nations: the scourge of Tax havens