Impacto fiscal y financiero de las aplicaciones estratégicas para la eficiencia tributaria en operaciones de grupos multinacionales.

Abstract

The present study examines the financial impact that decisions taken by multinational companies can have when applying tax strategies in order to be efficient at the time of paying taxes. The wrong application of these strategies can cause tax contingencies that lead to the payment of fines and interest on taxes that were intended not to be taxed (in case of audits by the tax administration), therefore, in this study we analyze which are the financial and tax impacts in the case of its erroneous application. The Tax Authority is becoming more efficient when applying controls in order to fight against bad practices aimed at reducing taxation and the delocalization of taxes to jurisdictions of lower taxation or zero, considered for tax purposes as tax havens. Four tax strategies are described: gross up, application double taxation treaty, deductibility limits regarding indirect and direct expenses.