El modelo de relación cooperativa y las buenas prácticas tributarias
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Universidad Complutense de Madrid
info
ISSN: 1887-5696
Any de publicació: 2017
Títol de l'exemplar: Buen gobierno corporativo
Número: 25
Pàgines: 81-94
Tipus: Article
Altres publicacions en: Revista de contabilidad y dirección
Resum
Business law considers tax risk as an integral element of a company’s risk management system. In addition, the Criminal Code accords an exemption of guilt to a company whenever the latter has at its disposal the means and instruments to carry out a rapid and effective identification of criminal risks. These rules place Spain at the forefront of Corporate Governance standards, and the observance of a correct tax practice constitutes, needless to say, a part of that broader model. Accordingly, the 2015 reform of the General Tax Act introduced the principle of cooperative compliance in tax matters. The need to have a Guide of Best Tax Practices stems therefrom, and the latter should include measures aimed at mitigating previously identified tax risks as well as internal rules of Corporate Governance targeting tax questions.