Aggresive tax planning, beps and Litigation

Abstract

These article thinks about aggressive tax planning and the OECD plan BEPS to fight it, Base Erosion and Profit Shifting. It is also analysed the litigation that the simultaneus application general and specific antiabuse clauses would induced in the struggle againstfiscal avoid/evasion strategies.

Keywords

• planificación fiscal agresiva
• cláusulas antiabuso
• litigiosidad