La doble no imposición como resultado de la utilización de instrumentos y entidades híbridas

  1. Alejandro Zubimendi Cavia
Supervised by:
  1. José Manuel Almudí Cid Director

Defence university: Universidad Complutense de Madrid

Year of defence: 2021

  1. Miguel Ángel Martínez Lago Chair
  2. Bernardo David Olivares Olivares Secretary
  3. Juan Arrieta Martínez de Pisón Committee member
  4. Félix Alberto Vega Borrego Committee member
  5. Amelia González Méndez Committee member
  1. Derecho Mercantil, Financiero y Tributario

Type: Thesis


This investigation is aimed at the study of the double non-taxation as a result of the use of hybrid entities and hybrid financial instruments. This investigation is framed within the context of a phenomenon that has earned great importance lasts years: aggressive tax planning. In globalized environment, big companies have become multinational, thus giving rise to new challenges for the international tax regime. Divergences between different domestic tax systems in an international setting have offered mechanisms to multinational companies to reduce their tax costs...