Implicaciones de la nueva configuración de jurisdicciones no cooperativas en tributación directa

Abstract

This article examines the repercussions of the new configuration of the list of non-cooperative jurisdictions, as well as the latest modifications in its determining factors, on the direct taxation of individuals and entities, both residents and non-residents. Following this analysis, it is evident how the latest amendments have exacerbated the persistent problems of legal uncertainty, regulatory inconsistency and incompatibility with Spanish law that these rules have experienced for decades. In addition, new problems have arisen that intensify the problems of incompatibility and underline the need to carry out a comprehensive and urgent revision of the regulations.