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Hacienda Pública Y Globalización

Author

Listed:
  • Domingo Carbajo Vasco

    (Agencia Estatal de Administración Tributaria)

Abstract

El artículo reflexiona sobre diferentes cuestiones relativas a la confrontación, en un contexto de globalización creciente, entre bases imponibles, empresas y operaciones internacionales y la existencia de múltiples jurisdicciones nacionales, especialmente, si consideramos que, tanto el sistema fiscal como la Administración Tributaria, siguen pensando en contextos nacionales para aplicar su legalidad y sus poderes.

Suggested Citation

  • Domingo Carbajo Vasco, 2007. "Hacienda Pública Y Globalización," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 123(2), pages 41-67, June.
    • Handle: RePEc:hpe:crotri:y:2007:v:123:i:2:p:41-67
    as

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    File URL: https://www.ief.es/vdocs/publicaciones/1/123.pdf#page=41
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    More about this item

    Keywords

    Fiscalidad Internacional; globalización económica; coordinación fiscal.;
    All these keywords.

    JEL classification:

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

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