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Ámbito Subjetivo De Las Operaciones Vinculadas En La Nueva Ley Del Impuesto Sobre Sociedades: Perimetro De Vinculación

Author

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  • Teodoro Cordón Ezquerro

    (Inspector de Hacienda CDC)

Abstract

Para una correcta aplicación de las operaciones vinculadas es necesaria la adecuada delimitación subjetiva de las diferentes personas o entidades que se pueden ver afectadas por los diversos efectos derivados de la valoración obligatoria a valor de mercado de cada una de las operaciones realizadas entre las partes vinculadas, cualquiera que sea el lugar de residencia de una de las mismas. La seguridad jurídica requiere una delimitación precisa de a qué personas, entidades o entes se les debe aplicar las reglas especiales de las operaciones vinculadas.

Suggested Citation

  • Teodoro Cordón Ezquerro, 2014. "Ámbito Subjetivo De Las Operaciones Vinculadas En La Nueva Ley Del Impuesto Sobre Sociedades: Perimetro De Vinculación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 152(3), pages 1, September.
    • Handle: RePEc:hpe:crotri:y:2014:v:152:i:3:p:89-116
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    JEL classification:

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

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