Las ETVE: un método para eliminar la doble imposición internacional

El presente trabajo obtuvo un Accésit en la XVII Edición del Premio AEDAF

Abstract

The internationalization of the economy and the globalization of markets have dramatically impacted into the field of international taxation, forcing states to rethink principles, concepts, methods and strategies to the current transnational expansion of the company due to installation of secondary branches abroad and their functioning in various States.
In this framework, it is necessary to analyze the most significant changes introduced in the field of international taxation in the Spanish system and its adaptation to this new scenario. We will analyze, firstly, the measures contained in the Spanish legal system to avoid double taxation, which is undoubtedly obligatory reference in the subject to understand lmore clearly, the regime of Spanish holding companies.