El conflicto en la aplicación de la norma tributaria en las operaciones de reestructuración empresarial.

Abstract

The process of economic globalization which involves all world economies enables big companies to take advantage of legal gaps to develop aggressive tax strategies placing capital in tax heavens (Paradises) with the only purpose to reduce their tax liabilities. In such cases tax evasion is used directly, but, on the other hand, legal instruments such as tax avoidance are also used, which, according to Spanish tax law, take the legal form due to the conflict in the application of tax rule. At the international level, Spanish tax regulation based on EU Directives, regulate what forms of business restructuring operations are valid, and which create conflict with the application of the rule and are therefore assumed to be performed with the sole objective to minimize taxes.