TRATAMIENTO FISCAL DE LAS OPERACIONES ENTRE PARTES VINCULADAS
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2018-07-12
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Jaén: Universidad de Jaén
Resumen
[ES] Las relaciones comerciales conducen habitualmente a una
vinculación más formal, la mutua intervención en el capital social
de las entidades que pertenecen al mismo sector de actividad. Este
hecho, motivado inicialmente por interés puramente económico,
propicia grandes espacios para el fraude. Los sujetos pueden verse
tentados a rebajar de forma global su presión fiscal a través del
uso de los denominados “precios de transferencia”. De ahí que
todos los legisladores (nacionales y supranacionales) y diferentes
organismos internacionales se hallen muy motivados en articular
medidas normativas y recomendaciones que eviten o palien los
perturbadores efectos de estas prácticas. Esas medidas, y su
evolución en la historia reciente, serán el objeto de nuestro trabajo.
Nos ocuparemos de las recomendaciones de la OCDE sobre las
operaciones entre partes vinculadas y repasaremos el modo en que
el legislador nacional afronta la fiscalidad de las operaciones
asociadas y reconoce la existencia de precios de transferencia.
[EN] The commercial relations drive habitually to a more formal entail, the mutual intervention in the share capital of the entities that belong to the same sector of activity. This fact, motivated initially by purely economic interest, propitious big spaces for the fraud. The subjects can turn temped to reduce of global form his fiscal pressure by means of the employment of called “price of transfer”. Of there that all the legislator (natives and supranational) and different international organizations are very motivated in articulating normative measures and recommendations that avoid or relieve the disturbing effects of these practices. These measures and his evolution in the recent history, it will be object of our work. We`ll deal with the recommendations of the OECD on the operations among linked parts and it`ll revise the way in which the national legislator confronts the tax system of the associate operations and recognizes the existence of prices of transfer.
[EN] The commercial relations drive habitually to a more formal entail, the mutual intervention in the share capital of the entities that belong to the same sector of activity. This fact, motivated initially by purely economic interest, propitious big spaces for the fraud. The subjects can turn temped to reduce of global form his fiscal pressure by means of the employment of called “price of transfer”. Of there that all the legislator (natives and supranational) and different international organizations are very motivated in articulating normative measures and recommendations that avoid or relieve the disturbing effects of these practices. These measures and his evolution in the recent history, it will be object of our work. We`ll deal with the recommendations of the OECD on the operations among linked parts and it`ll revise the way in which the national legislator confronts the tax system of the associate operations and recognizes the existence of prices of transfer.