La cláusula del beneficiario efectivo en los convenios de doble imposición internacional

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 mat...

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Detalhes bibliográficos
Autor: Sanavio Julbe, Alicia
Tipo de documento: dissertação
Data de publicação:2022
País:España
Recursos:Universidad Miguel Hernández de Elche
Repositório:REDIUMH. Depósito Digital de la UMH
OAI Identifier:oai:dspace.umh.es:11000/28578
Acesso em linha:https://hdl.handle.net/11000/28578
Access Level:Acceso aberto
Palavra-chave:Beneficiario efectivo
Jurisprudencia internacional
CDU::3 - Ciencias sociales::33 - Economía
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spelling La cláusula del beneficiario efectivo en los convenios de doble imposición internacionalSanavio Julbe, AliciaBeneficiario efectivoJurisprudencia internacionalCDU::3 - Ciencias sociales::33 - EconomíaIn 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.Universidad Miguel Hernández de ElcheRibes, AuroraAliaga Agullo, EvaDepartamentos de la UMH::Estudios Económicos y Financieros202220222022info:eu-repo/semantics/masterThesisapplication/pdf41application/pdfhttps://hdl.handle.net/11000/28578reponame:REDIUMH. Depósito Digital de la UMHinstname:Universidad Miguel Hernández de ElcheEspañolinfo:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by-nc-nd/4.0/oai:dspace.umh.es:11000/285782026-05-27T13:36:21Z
dc.title.none.fl_str_mv 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
spellingShingle La cláusula del beneficiario efectivo en los convenios de doble imposición internacional
Sanavio Julbe, Alicia
Beneficiario efectivo
Jurisprudencia internacional
CDU::3 - Ciencias sociales::33 - Economía
title_short La cláusula del beneficiario efectivo en los convenios de doble imposición internacional
title_full La cláusula del beneficiario efectivo en los convenios de doble imposición internacional
title_fullStr La cláusula del beneficiario efectivo en los convenios de doble imposición internacional
title_full_unstemmed La cláusula del beneficiario efectivo en los convenios de doble imposición internacional
title_sort La cláusula del beneficiario efectivo en los convenios de doble imposición internacional
dc.creator.none.fl_str_mv Sanavio Julbe, Alicia
author Sanavio Julbe, Alicia
author_facet Sanavio Julbe, Alicia
author_role author
dc.contributor.none.fl_str_mv Ribes, Aurora
Aliaga Agullo, Eva
Departamentos de la UMH::Estudios Económicos y Financieros
dc.subject.none.fl_str_mv Beneficiario efectivo
Jurisprudencia internacional
CDU::3 - Ciencias sociales::33 - Economía
topic Beneficiario efectivo
Jurisprudencia internacional
CDU::3 - Ciencias sociales::33 - Economía
description 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.
publishDate 2022
dc.date.none.fl_str_mv 2022
2022
2022
dc.type.none.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
dc.identifier.none.fl_str_mv https://hdl.handle.net/11000/28578
url https://hdl.handle.net/11000/28578
dc.language.none.fl_str_mv Español
language_invalid_str_mv Español
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.format.none.fl_str_mv application/pdf
41
application/pdf
dc.publisher.none.fl_str_mv Universidad Miguel Hernández de Elche
publisher.none.fl_str_mv Universidad Miguel Hernández de Elche
dc.source.none.fl_str_mv reponame:REDIUMH. Depósito Digital de la UMH
instname:Universidad Miguel Hernández de Elche
instname_str Universidad Miguel Hernández de Elche
reponame_str REDIUMH. Depósito Digital de la UMH
collection REDIUMH. Depósito Digital de la UMH
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15.301603

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