Theoretical - practical study of tax planning and its limits

Aragonés Cervelló, Enric; Brualla Muñoz, Sara; Díez Rodríguez, Sara; Martín Ruiz, Jasmina

Theoretical - practical study of tax planning and its limits

Citation

Aragonés Cervelló, E, Brualla Muñoz, S, Díez Rodríguez, S, Martín Ruiz, J. Theoretical - practical study of tax planning and its limits. 2021. handle: http://hdl.handle.net/10230/47358

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Abstract

In the current study it has been analyzed, from both a theoretical and a practical approach, the concept of tax planning in Spain and Europe, emphasizing specially in the study of those phenomena that, even though being similar in concept, are outside or in legal limbo. Furthermore, some measures that could be applied at an European level have been proposed in order to mitigate this phenomena.