There is a strong general concern amongst policymakers worldwide that multinational enterprises engage in far-reaching tax-planning activities. It is generally thought that by using transfer pricing or other techniques to…
Taxes levied on production processes (e.g. VAT), are today a very important source of government revenues in developed economies. Theories of optimal taxation conclude that these taxes are detrimental to…
La separación en distintas empresas de las diversas actividades que realiza la multinacional Mercedes en el Estado español genera una distorsión en el pago de impuestos como consecuencia de lo…
Europako Batzordeak legez kontrako diru laguntza publikoak itzultzeko eskatu die Athletici, Osasunari eta beste espainiako ligako bost taldeei: Real Madril, Bartzelona, Valentzia, Hercules eta Elche. Europako Batzordeak beste talde batzuek…
