IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2013v149i4p199-236.html
   My bibliography  Save this article

La Residencia Fiscal En El Impuesto Sobre Sociedades

Author

Listed:
  • Mónica Siota Álvarez

    (Universidad de Vigo)

Abstract

La residencia fiscal es un elemento de gran importancia en materia tributaria, ya que, entre otras funciones, determina la sujeción a la soberanía fiscal de un Estado. Por ello, en el presente trabajo, además de revisar los puntos de conexión que contempla la Ley del Impuesto sobre Sociedades, se analiza en detalle la norma antielusiva por la que se atribuye residencia fiscal en nuestro país a entidades que, estando radicadas en paraísos fiscales o países o territorios de nula tributación, tienen un claro vínculo económico con España.

Suggested Citation

  • Mónica Siota Álvarez, 2013. "La Residencia Fiscal En El Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 149(4), pages 199-236, December.
    • Handle: RePEc:hpe:crotri:y:2013:v:149:i:4:p:199-236
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/149.pdf#page=199
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    residencia fiscal; presunción; sociedades; paraísos fiscales; países o territorios de nula tributación.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2013:v:149:i:4:p:199-236. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.