RT info:eu-repo/semantics/bachelorThesis
T1 La fiscalidad en la Unión Europea. Especial referencia a la competencia fiscal.
A1 Gutiérrez López, Elena Sibisse
A2 Grado En Derecho
K1 Fiscalidad
K1 Competencia fiscal
K1 Digitalización
AB This work aims to analyze how the digitization of the economy affects thedifferent tax systems of the Member States of the European Union.Currently, the so-called youtubers have generated a debate on whether it islawful to change residence to another country in order to pay less. It willtherefore be a question of delving firstly into the branch of taxation in theEuropean Union. Secondly, it is explained what tax competition consists of,and how this attitude of the Member States can be either beneficial forthem, or harmful or unfair depending on certain parameters. Next, what aresome of the measures to deal with this problem. And finally, it addresseshow digitization affects tax competition, as well as the current policyproposals that seek to respond to this new digital framework that breaksinto fiscal and tax law.
YR 2022
FD 2022
LK http://riull.ull.es/xmlui/handle/915/26789
UL http://riull.ull.es/xmlui/handle/915/26789
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 10-jun-2024