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La Tributación De Las Sociedades Holding En Suiza

Author

Listed:
  • Gilberto Cárdenas Cárdenas

    (Universidad Autónoma de Madrid)

  • Paloma Tobes Portillo

    (Universidad Autónoma de Madrid)

Abstract

El objeto central de este artículo es la incardinación de las sociedades holding en la regulación fiscal de Suiza, advirtiendo la existencia de dos regímenes fiscales divididos en función de que las sociedades holding sean puras o mixtas. Para ello, se ha diferenciado el análisis en dos planos: el referido al beneficio holding stricto sensu aplicable a las sociedades holding puras, y el beneficio holding lato sensu que rige en las sociedades holding mixtas.

Suggested Citation

  • Gilberto Cárdenas Cárdenas & Paloma Tobes Portillo, 2013. "La Tributación De Las Sociedades Holding En Suiza," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 149(4), pages 83-109, December.
    • Handle: RePEc:hpe:crotri:y:2013:v:149:i:4:p:83-109
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    More about this item

    Keywords

    sociedades holding; fiscalidad internacional; participation exemption; beneficio fiscal; impuesto sobre sociedades; planificación fiscal.;
    All these keywords.

    JEL classification:

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

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