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Beneficios fiscales de los rendimientos obtenidos por los trabajadores desplazados

Author

Listed:
  • Antonio Vaquera García

    (Universidad de León)

Abstract

El objetivo del presente trabajo consiste en analizar las cuestiones básicas a tener en cuenta en el momento de afrontar la imprescindible y estratégica gestión multinacional del capital humano en el ámbito de la tributación. Para ello, se examinan los aspectos fiscales más relevantes a tener en cuenta por las empresas y los trabajadores durante la duración de un desplazamiento al extranjero, además de abordar cómo se incardinan dichas circunstancias con los convenios de doble imposición y con el régimen fiscal de los impatriados.

Suggested Citation

  • Antonio Vaquera García, 2021. "Beneficios fiscales de los rendimientos obtenidos por los trabajadores desplazados," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 179(2), pages 131-167, June.
    • Handle: RePEc:hpe:crotri:y:2021:v:179:i:2:p:131-167
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    More about this item

    Keywords

    trabajadores; desplazados; fiscalidad; renta; doble imposición;
    All these keywords.

    JEL classification:

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

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