Los últimos 50 años en la fiscalidad internacional

Abstract

During last 50 years, the evolution of international taxation has suffered a paradigm shift. At the beginnings of international taxation, removing tax barriers, nationality and residence discrimination, which allowed the development of the investment and the international commerce were the principal objectives. Last years, the main targets of international taxation are fighting against tax evasion, double non-taxation, and uncontrolled income. That means new tools like the BEPS actions, the Multilateral Convention, the new guidelines on transfer pricing and the automatic information exchange.

On the other hand, the Nonresidents Income Tax is one of the pillars of Spanish international taxation. This tax must be updated to the new digital economy based on e-commerce.