Una aproximación a los paraísos fiscales
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2015-07-06
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Jaén: Universidad de Jaén
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[ES] El estudio de los paraísos fiscales puede abordarse desde distintos puntos de vista. El análisis de los mismos dependerá, por tanto, de la perspectiva que elijamos para su estudio. En este trabajo, analizaremos primero el sistema fiscal español, como una de las posibles causas de la fuga de capitales españoles existente. Los paraísos fiscales serán definidos como refugio de capitales que huyen de sus países por los altos impuestos con los que son gravados. Para entender mejor estos conceptos, están incluidas una serie de
definiciones aclaratorias necesarias. Veremos los requisitos que han de darse para que
un territorio pueda ser considerado un paraíso fiscal en España, y cómo cada país o
institución elabora una lista propia para clasificarlos. Podremos establecer, por tanto, el contraste entre la lista de paraísos fiscales para la Hacienda española y la Organización para la Cooperación y el Desarrollo Económico.
[EN] The study of tax havens can be approached from different points of view, which condition the way they are analysed. In this project, we will analyse first the Spanish fiscal system, as one of the possible causes of the current capital flight of the country. Tax havens can be defined as the places where capitals go escaping from the high taxes of their countries. To grasp a better understanding of these concepts, we have included some explanatory key words. We will study the features that make of a territory a tax haven, and the way in which each country or organisation builds its own classification. We will establish then the contrast between the list of tax havens by the Spanish Ministry of Finance and the one by the OECD.
[EN] The study of tax havens can be approached from different points of view, which condition the way they are analysed. In this project, we will analyse first the Spanish fiscal system, as one of the possible causes of the current capital flight of the country. Tax havens can be defined as the places where capitals go escaping from the high taxes of their countries. To grasp a better understanding of these concepts, we have included some explanatory key words. We will study the features that make of a territory a tax haven, and the way in which each country or organisation builds its own classification. We will establish then the contrast between the list of tax havens by the Spanish Ministry of Finance and the one by the OECD.