Eva Andrés Aucejo

La obra que el lector tiene en sus manos comprende un exhaustivo análisis jurídico, dogmático y jurisprudencial sobre un tema de corte clásico y –paradójicamente– rabiosa actualidad. A saber: «Las re

La presente obra pretende ofrecer una cabal comprensión de la sociedad profesional, regulada por la reciente Ley de 15 de marzo de 2007. En la misma, el lector encontrará una reflexión en profundidad de cada uno de los preceptos de la mencionada Ley realizada por especialistas de las distintas areas implicadas en la regulacion de la sociedad profesional. Cada comentarista ha procurado descender al detalle, realizando una exhaustiva exegesis de cada precepto, identificando los problemas a los que previsiblemente dara lugar su aplicacion y ofreciendo pautas interpretativas para que, en la medida de lo posible, las cuestiones planteadas no queden sin respuesta. Todo ello sin dejar pasar la oportunidad de ofrecer valoraciones personales sobre los aciertos y defectos de la nueva Ley. Cada una de las piezas de la nueva sociedad profesional es estudiada con la mirada atenta a la experiencia juridica suministrada por la legislacion foranea de algunos de los paises de nuestro entorno geografico mas cercano y a los logros alcanzados por la doctrina española en la materia, sin perder de vista su entronque con el Derecho societario comun y la normativa profesional sectorial. Por ultimo, el tratamiento fiscal de las sociedades profesionales y el enfoque corporativo que se incluyen como anexos facilitaran al lector una perspectiva global y completa, contribuyendo a que estos comentarios sean una obra de referencia en la materia.

Soluciones extrajudiciales de controversias de naturaleza tributaria en derecho comparado. Los institutos alternativos a la vía judicial para resolución de conflictos tributarios en Italia.

The new century highlights the relevance of the international tax cooperation policies within a global tax governance environment. In line with the recent launching of the Platform for Collaboration on Tax promoted by the United Nations, the International Monetary Fund, the Organisation for Economic Cooperation and Development and the World Bank, this book deals with fundamental issues related with the role of international institutions towards the fostering of a global tax cooperation environment. This book addresses the principles, sources and costs of the international tax cooperation and global tax governance agenda, as well as the role played by taxpayers rights in the interaction with modernized and digitized tax administrations from a comparative perspective. There is no doubt that OInternational Tax Cooperation" and OGlobal Tax Governance" have achieved a pivotal role in the new global Economy and Legal Order and this book is meant to address in a comprehensive way these very topical developments.

The present book is the first output of the ÓResearch of Development Project": ÓDer-2015-68768N (EUDisCoop Project) International Administrative Co-Operation in Tax Matters and ADR of Transnational Tax Disputes: Features of an Institutional Architecture from a European Perspective", sustained by the Spanish Minister of the Economy and Competitiveness 2016-2019 and part of the Excellence Network Der 2017-90874-REDT-G.O.T.A. INTAXCOOP&GOV: OThe Global Observatory on Tax Agencies: Towards to the International Tax Cooperation and Global Tax Governance" (2018-2020). In particular, this book contains the proceeds of the International Congress 2017: OInternational Administrative Cooperation in Tax Matters and Tax Governance" (26th and 27th January 2017, University of Barcelona). The new century highlights the relevance of international tax cooperation policies within a global tax governance environment. In line with the recent launching of the Platform for Collaboration on Tax promoted by the United Nations, the International Monetary Fund, the Organisation for Economic Cooperation and Development and the World Bank, this book deals with fundamental issues related with the role of international institutions towards the fostering of a global tax cooperation environment. This book add