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http://hdl.handle.net/10609/57804
Title: | Planificación fiscal de las operaciones de reestructuración empresarial |
Author: | Fernández Ruiz, Ainhoa |
Tutor: | Oliver Cuello, Rafael |
Others: | 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. |
Keywords: | tax planning business restructuring multinational groups |
Document type: | info:eu-repo/semantics/masterThesis |
Issue Date: | 2-Jun-2016 |
Publication license: | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
Appears in Collections: | Treballs finals de carrera, treballs de recerca, etc. |
Files in This Item:
File | Description | Size | Format | |
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afernandezruiTFM0616memoria.pdf | Memoria del TFM | 750,75 kB | Adobe PDF | View/Open |
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