La Obligación de Información de Bienes y Derechos en el Extranjero Como Instrumento de Lucha Contra el Fraude Fiscal
In this paper, the author analyses one of the obligations to inform recently implemented in Spain that requires from natural and legal persons to report about assets and properties abroad. Failure to comply with this requirement may make recognition of a gain over incomes and properties values not b...
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2014 |
| País: | Perú |
| Recursos: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/12589 |
| Acesso em linha: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12589 |
| Access Level: | acceso abierto |
| Palavra-chave: | Tax fraud Fighting tax fraud Obligation to inform Reporting duties Capital gains The income tax The limitation period prescribed Fraude fiscal Lucha contra el fraude Obligación de informar Deberes de información Ganancias patrimoniales Impuesto sobre la Renta de las Personas Físicas Prescripción |
| Resumo: | In this paper, the author analyses one of the obligations to inform recently implemented in Spain that requires from natural and legal persons to report about assets and properties abroad. Failure to comply with this requirement may make recognition of a gain over incomes and properties values not being declared. These gains will be considered income tax from last tax period. |
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