Item


Competencia fiscal lesiva: Europa y España

The serious economic crisis derived from the pandemic caused by COVID-19 has returned the leading role in the debate on taxation in the European Union. I currently perform as an advisor on matters related to taxation in a city heritage company of Girona. I graduated in Accounting and Finance in 2018 and this year in Law at this high school, and I am passionate about investments and matters related to taxation. When I was studying Accounting and Finance, I did a Final Degree Project on the creation of software companies and the tax advantages taken advantage of by them. As a corollary of that investigation I was able to verify the existence of harmful tax competition that exists within the European Union and how it is exploited by the different digital companies, located within certain legal frameworks causing a great loss of collection in some States because of these practices

Facultat de Ciències Econòmiques i Empresarials

Manager: Horacio Massari, Renato Julián
Other contributions: Universitat de Girona. Facultat de Ciències Econòmiques i Empresarials
Author: Rodríguez Corcuera, Iker
Date: 2021 May 31
Abstract: The serious economic crisis derived from the pandemic caused by COVID-19 has returned the leading role in the debate on taxation in the European Union. I currently perform as an advisor on matters related to taxation in a city heritage company of Girona. I graduated in Accounting and Finance in 2018 and this year in Law at this high school, and I am passionate about investments and matters related to taxation. When I was studying Accounting and Finance, I did a Final Degree Project on the creation of software companies and the tax advantages taken advantage of by them. As a corollary of that investigation I was able to verify the existence of harmful tax competition that exists within the European Union and how it is exploited by the different digital companies, located within certain legal frameworks causing a great loss of collection in some States because of these practices
Format: application/pdf
Document access: http://hdl.handle.net/10256/20540
Language: spa
Publisher: Facultat de Ciències Econòmiques i Empresarials
Rights: Attribution-NonCommercial-NoDerivatives 4.0 International
Rights URI: http://creativecommons.org/licenses/by-nc-nd/4.0/
Subject: Competència económica
Competition
Negocis
Business
Empreses - Impostos
Business enterprises - Taxation
Title: Competencia fiscal lesiva: Europa y España
Type: info:eu-repo/semantics/masterThesis
Repository: DUGiDocs

Subjects

Authors