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The Global ETD Search service is a free service for researchers
to find electronic theses and dissertations. This service is
provided by the
Networked Digital Library of Theses and Dissertations.
Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
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Showing 1 to 1 of 1 (0.15 seconds)Spelling suggestions: "subject:"4he 1imitation 1period prescribed"" "subject:"4he 1imitation 1period drescribed""
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La Obligación de Información de Bienes y Derechos en el Extranjero Como Instrumento de Lucha Contra el Fraude Fiscal / La Obligación de Información de Bienes y Derechos en el Extranjero Como Instrumento de Lucha Contra el Fraude FiscalGarcía Caracuel, María 10 April 2018 (has links)
In this paper, the author analyses one of the obligations to inform recently implemented in Spain that requires from natural and legal persons to report about assets and properties abroad. Failure to comply with this requirement may make recognition of a gain over incomes and properties values not being declared. These gains will be considered income tax from last tax period. / En el presente trabajo, la autora analiza una obligación de informar recientemente incorporada al ordenamiento español que obliga a toda persona física y jurídica a declarar los bienes y derechos que posea en el extranjero, cuyo incumplimiento conlleva la generación de una ganancia patrimonial en relación con aquellos elementos patrimoniales no declarados que se imputarán al último ejercicio no prescrito.
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