The limitation on interest deductions in the Law of Spain and the Basque Country: Evolution and Comparison

  • Irene Martínez Martínez Universidad de Deusto
DOI: https://doi.org/10.18543/ed-67(2)-2019pp355-394
Keywords: Limitation on Interest Deductions, evasion, BEPS, action 4, Corporate Tax

Abstract

This essay intends to give a broad vision on the legal treatment of the limitation on interest deductions understood as a tool for tax avoidance at a supranational, Spanish internal law and, more specifically, special-foral basque law, and to analyse the most problematic issues this limitation raises. Nowadays, the concern that the OCDE and other supranational organisations have on tax fraud and evasion is manifest. This phenomenon has developed as a by-product of globalization and uses interest deductions as one of the most usual tools for base erosion and profit shifting.

Received: 21.10.2019
Accepted: 18.11.2019
Published online: 31.12.2019

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Published
2019-12-31
How to Cite
Martínez Martínez, Irene. 2019. “The Limitation on Interest Deductions in the Law of Spain and the Basque Country: Evolution and Comparison”. Estudios De Deusto 67 (2), 355-94. https://doi.org/10.18543/ed-67(2)-2019pp355-394.
Issue
Vol. 67 No. 2 (2019)
Section
Premio «Juan Churruca»

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