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El impuesto sobre sociedades en fusiones y adquisiciones de empresas tanto a nivel nacional como de la Unión Europeamore_vert
El impuesto sobre sociedades en fusiones y adquisiciones de empresas tanto a nivel nacional como de la Unión Europeaclose

El impuesto sobre sociedades en fusiones y adquisiciones de empresas tanto a nivel nacional como de la Unión Europea

tipo de documento Publicacion

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Áreas temáticas: 56 - ciencias jurídicas y derecho, 5603 - derecho internacional, 5605 - derecho y legislación nacionales, 5605.06 - derecho fiscal

Etiquetas: continue to be in reference to goodwill, tax depreciation, it deals with the regime for startups and how it would be appropriate to apply the spanish model to the proposal for a directive on the is common to the whole of the eu, financial goodwill, the central purpose of this paper is to analyse what problems have arisen with regard to corporate tax in the european union and to see what possible solutions could be found. with regard to the problems, common is, following the decisions of the court of justice of the european union, where it seems that, eu decision 2015/314 on the tax amortisation of financial goodwill in acquisitions of holding companies is studied. this was a problem that has persisted from the beginning of the current 21st century to the present day, which due to the repeal of the trlis can no longer be given, there is an intermediate section in which it is explained that possible new problems may exist due to the current corporate tax law, it is interesting to analyse it in order to understand the possible problems that can arise from not having a single corporate tax throughout the eu. in order to solve this type of problem, and as we have said this is no longer in force, and the solution, the solution proposed in this paper is the proposal for an eu directive on a common corporate tax for the whole union. between the problem, the problem has not arisen again. although the conflict arose as a result of the confusing article 12.5 of the repealed revised text of the corporate tax act (trlis), and on the other hand, law 27/2014. the conflicts that may arise under this law in the future, on the one hand

Fecha publicación: 00/00/2020