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Soft Law, Instrumento Utilizado Para Adecuar Las Legislaciones Fiscales A Los Requerimientos De Un Mundo Globalizado

Author

Listed:
  • Vicente Torre Delgadillo

Abstract

En este artículo se intenta señalar de manera formal la situación que se presenta con la transferencia de bienes intangibles entre empresas vinculadas. Es un hecho suficientemente conocido que las transacciones entre empresas vinculadas son utilizadas frecuentemente para distribuir utilidades de una jurisdicción fiscal hacia otra con un régimen tributario más benévolo, en otras palabras, se utilizan para evadir el pago de impuestos.

Suggested Citation

  • Vicente Torre Delgadillo, 2010. "Soft Law, Instrumento Utilizado Para Adecuar Las Legislaciones Fiscales A Los Requerimientos De Un Mundo Globalizado," Tlatemoani, Servicios Académicos Intercontinentales SL, issue 2, June.
    • Handle: RePEc:erv:tlatem:y:2010:i:2:1
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