Aragonés Cervelló, EnricBrualla Muñoz, SaraDíez Rodríguez, SaraMartín Ruiz, Jasmina2021-05-072021-05-072021http://hdl.handle.net/10230/47358Treball de Fi de Grau en Administració i Direcció d'Empreses. Curs 2020-2021Tutors: Enric Montfort Aguilar i Juan José Ganuza FernándezIn 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.application/pdfeng© Tots els drets reservatsTreball de fi de grau – Curs 2020-2021Planificació fiscalinfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/openAccess