La residencia de las personas fisicas en la tributacion de la renta
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La residencia de las personas fisicas en la tributacion de la renta

La residencia de las personas fisicas en la tributacion de la renta


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About the Book

Este manual pretende, de manera clara y comprensible, proporcionar a los profesionales del Derecho Tributario una herramienta para conocer el tratamiento de la residencia fiscal de las personas fisicas desde la perspectiva de los ordenamientos juridicos tributarios de Espana y Reino Unido. Su objetivo es, entre otras cosas, que puedan afrontar los cambios que el previsible “Brexit” traiga consigo en la tributacion de los ciudadanos britanicos residentes en Espana. Despues de la promulgacion en Reino Unido de la Ley de Retirada de la Union Europea de 2018, se inicio el camino de la salida de Reino Unido de la Union Europea. Salida que, de producirse finalmente, supondra un escenario completamente nuevo para los ciudadanos britanicos. Para ser capaces de enfrentarse a este desafio sera fundamental conocer, ademas de las consecuencias inmediatas de esta situacion, el tratamiento de la residencia fiscal desde la perspectiva de los ordenamientos juridicos de Espana y de Reino Unido, su determinacion en caso de conflicto, los aspectos controvertidos de la misma en el Derecho de la Union y las soluciones que ofrece el Convenio para evitar la doble imposicion firmado entre ambos paises. Asi, veremos como ambos Estados tienen una vision bastante diferente de lo que es la residencia fiscal, su habitualidad y su relacion con otros conceptos juridicos, como el domicilio, que analizaremos profundamente a traves del estudio de la normativa y la jurisprudencia, tanto domestica como europea. Una herramienta indispensable para el asesoramiento del profesional del Derecho fiscal, que le anticipa los efectos de la ruptura, negociada o no, de Reino Unido y la Union Europea.


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Product Details
  • ISBN-13: 9788413137735
  • Publisher: Editorial Tirant lo Blanch
  • Binding: Paperback
  • Height: 296.999 mm
  • Weight: 32 gr
  • ISBN-10: 841313773X
  • Publisher Date: 10 Oct 2019
  • Edition: 1
  • Language: Spanish


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