Article
English, Spanish
ID: <
oai:doaj.org/article:c420c89cd31b491693324f032c1facbc>
Abstract
Los tax systems have been organised to ensure the provision of financial resources to governments, but have also become tax policy instruments to encourage savings and investment. In the pursuit of such a balance, and in the midst of globalisation, these systems enable economic agents to adapt their performance to their profit-making objectives, within which it is permissible to reduce their tax burden for business conglomerates operating globally, for that purpose, they have devised a series of strategies, such as transfer pricing, other than regular market ones, for transactions between the related entities of which they are composed, whose implementation achieves that financial optimisation and has represented a challenge for the control to be carried out by the tax authorities.