Please use this identifier to cite or link to this item:
https://hdl.handle.net/11000/28578
La cláusula del beneficiario efectivo en los
convenios de doble imposición internacional
Title: La cláusula del beneficiario efectivo en los
convenios de doble imposición internacional |
Authors: Sanavio Julbe, Alicia |
Tutor: Ribes, Aurora ![](/image/ORCID.jpg) Aliaga Agulló, Eva |
Editor: Universidad Miguel Hernández de Elche |
Department: Departamentos de la UMH::Estudios Económicos y Financieros |
Issue Date: 2022 |
URI: https://hdl.handle.net/11000/28578 |
Abstract:
In this globalised world, we could venture to say that it is impossible for tax regulations
to keep pace with the development of society and, therefore, with the needs of the law.
As a result, several gaps and loopholes are opening up in our legal system which can lead
to abuse of the law in tax matters, especially in terms of tax avoidance and evasion. To
combat this problem typical of international law, several tools have been created,
including the beneficial owner clause.
The aim of this paper is to delve deeper into this concept, to try to delimit what is meant
by beneficial owner, a term that has not always been so clear and, in fact, has given rise
to several jurisdictional debates. In order to achieve this, we will look at the fundamental
role played by interpretation in law, analysing the most paradigmatic judgments in both
the national and international spheres.
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Keywords/Subjects: Beneficiario efectivo Jurisprudencia internacional |
Knowledge area: CDU: Ciencias sociales: Economía |
Type of document: application/pdf |
Access rights: info:eu-repo/semantics/openAccess |
Appears in Collections: TFM- M.U en Asesoría fiscal
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