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Cuestiones debatidas sobre forma y sustancia en la tributación internacional

Author

Listed:
  • Benjamín Sevilla Bernabéu

    (Universidad de Valencia)

Abstract

El presente trabajo se centra en el dilema existente en la esfera normativa y aplicativa de las normas tributarias internas entre la forma y la sustancia, analizando las doctrinas existentes. Dichas doctrinas aparecen en distintos sistemas jurídicos e intentan ofrecer una solución para discernir aquellos supuestos en los que la calificación (forma) del negocio u operación no coincide con la esencia o la finalidad perseguida con el mismo (sustancia). Todo ello se agudiza aún más en un contexto globalizado como el actual, en el que se trae a colación la aplicación simultánea de ordenamientos tributarios de varios Estados.

Suggested Citation

  • Benjamín Sevilla Bernabéu, 2020. "Cuestiones debatidas sobre forma y sustancia en la tributación internacional," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 176(3), pages 117-137, September.
    • Handle: RePEc:hpe:crotri:y:2020:v:176:i:3:p:117-137
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    More about this item

    Keywords

    Sustancia; forma; ventaja fiscal; simulación; fraude; motivos económicos válidos;
    All these keywords.

    JEL classification:

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

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