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Estrategías Fiscales Y Marcos De Control Interno Y De Gestión De Riesgos Fiscales En Las Sociedades Cotizadas. Impacto De La Ley 31/2014

Author

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  • Jesús Gascón Catalán

    (Agencia Estatal de Administración Tributaria)

Abstract

Desde 2015 las sociedades cotizadas en España deben incluir los riesgos fiscales en sus sistemas de gestión de riesgo, y sus consejos de administración deben aprobar las estrategias fiscales de dichas sociedades. Para definir la estrategia, los consejos deben considerar las acciones del plan BEPS puesto que suponen un nuevo paradigma del cumplimiento fiscal. Para la administración tributaria es una buena oportunidad para reforzar su modelo de cumplimiento cooperativo con las grandes compañías.

Suggested Citation

  • Jesús Gascón Catalán, 2015. "Estrategías Fiscales Y Marcos De Control Interno Y De Gestión De Riesgos Fiscales En Las Sociedades Cotizadas. Impacto De La Ley 31/2014," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 155(2), pages 87-110, June.
    • Handle: RePEc:hpe:crotri:y:2015:v:155:i:2:p:87-110
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    More about this item

    Keywords

    Estrategias Fiscales; marcos de control fiscal; sociedades cotizadas;
    All these keywords.

    JEL classification:

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

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