Los motivos económicos válidos. La cláusula antiabuso en las fusiones y operaciones asimiladas (Parte 1ª)

Zusammenfassung

Business restructuring operations are of high interest in the economies of the countries and even more so in the globalized environments that surround us. For this, it is important to establish tax rules that are neutral with respect to competition, in order to allow companies to adapt to the requirements of the common market, increase their productivity and strengthen their competitive position at the international level. In order to take advantage of these tax advantages, the economic reasons implored by the companies must be valid and there must also be anti-abuse clauses with the aim of counteracting tax avoidance.