Fiscalidad del Offshore

About the book

From offshore structures to tax treatment

The focus shifts from organising companies to their tax treatment. This advanced practical guide considers offshore structures, international taxation and low-tax jurisdictions through a more legal and fiscal lens.

Transparency, beneficial ownership and information exchange accompany the discussion of avoidance, evasion and aggressive tax planning. Concepts include transfer pricing, profit shifting and base erosion, alongside the international role of the AEAT, EU and OECD.

Panama, the Cayman Islands and the British Virgin Islands place the analysis in specific jurisdictions. The perspective also covers multinational structures and the relationship between tax planning, profit shifting and international cooperation.

Central themes

• Tax law, planning and international low taxation
• Transparency, beneficial ownership and information exchange
• Avoidance, evasion and responses to opacity