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Title: Planificación fiscal de las operaciones de reestructuración empresarial
Author: Fernández Ruiz, Ainhoa
Tutor: Oliver Cuello, Rafael
Others: Universitat Oberta de Catalunya
Keywords: tax planning
business restructuring
multinational groups
Issue Date: 2-Jun-2016
Publisher: Universitat Oberta de Catalunya
Abstract: This Master's dissertation is aimed to address some of the main issues to be considered in international tax planning when undertaking business restructurings within a multinational group of companies. Business restructurings, as a broad concept, involve not only the repositioning of the group legal structure but also the reorganization of internal activities together with the relocation of functions, risks and assets, which in general terms are intended to achieve business efficiencies and tax benefits.
Language: Spanish
Appears in Collections:Treballs finals de carrera, treballs de recerca, etc.

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