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Estudio sobre la evolución histórica de la colaboración fiscal entre los Estados

Author

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  • GUILLERMO SÁNCHEZ-ARCHIDONA HIDALGO

Abstract

El presente trabajo se centra en el análisis de la colaboración fiscal entre los Estados a lo largo de los años, y de cómo han evolucionado los instrumentos para conseguir tal fin. Concretamente, se parte de la premisa de que la realidad económica ha ido marcando la necesidad de articular medidas para eliminar, primero, durante el siglo XIX y gran parte del XX la doble imposición internacional de las rentas, principalmente mediante los convenios de doble imposición bilaterales, y segundo, actualmente, la doble no imposición de las rentas, mediante el multilateralismo fiscal y los convenios fiscales multilaterales.

Suggested Citation

  • Guillermo Sánchez-Archidona Hidalgo, 2017. "Estudio sobre la evolución histórica de la colaboración fiscal entre los Estados," Rejie, Servicios Académicos Intercontinentales SL, issue 16, June.
    • Handle: RePEc:erv:rejiee:y:2017:i:16:02
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