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EAE Editorial Academia Espanola Instrumentos Financieros Derivados: Legal, Finanzas y Tributación

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Description

Este libro escrito en la era "Pre-BEPS/OECD" es de plena vigencia práctica "Post-BEPS" inclusive, toda vez que muchos de los planteos y advertencias a la problemática de los IFD´s esbozados han sido tomados en los "BEPS Action Plans" por la OECD, sobre todo en lo concerniente a los Instrumentos Financieros Híbridos, así como por Fiscos que implementan lo contrario (Anti-BEPS). Así, es importante evaluar: ¿Cómo impacta la sobre-regulación y/o sub-regulación de los distintos países en el mercado global y market share de IFD? ¿Cómo identificar a un IFD de Cobertura? ¿Qué acontece en USA, UK, Es y otros países Desarrollados o no? El autor propone establecer registros públicos de IFD, por cuanto hoy en día no se conocen cuántos hay contratados ni con quiénes y, por consiguiente, tampoco se conocen los riesgos de las empresas ni sus efectos legales ni tributarios; con lo cual se reduciría la asimetría informativa para los mercados y los tomadores de posiciones contractuales en un IFD transfronterizo, siendo que los Fiscos también podrían fiscalizar a efectos de verificar que se esté cumplimentando los deberes de contribución al Estado que le corresponde aplicar el Impuesto a las Ganancia

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
08 May 2019
Listed Since
04 June 2019

Barcode

No barcode data available

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