El impuesto a la emigración del artículo 95 bis LIRPF: ¿un impuesto a la financiación de las «start-ups»?

• Autores: Pablo Andrés Hernández González-Barreda
• Localización: Estudios de derecho mercantil y derecho tributario: Derechos de los socios en las sociedades de capital, consumidores y productos financieros y financiación de empresas en el nuevo marco tecnológico / coord. por Pablo Andrés Hernández González-Barreda, Miguel Martínez Muñoz, 2019, ISBN 978-84-1309-252-2, págs. 327-362
• Idioma: español
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• Resumen

  • The analysis of Business Law requires a coordinate treatment of both Commercial and Tax Law consequences. To sustain a rigid division between different legal subjects, such as public and private law, it is not only artificial and does not match reality and the evolution of the law, but establishes wallswhere bridges are needed.

    This work deals with cutting edge topics and ordinary matters to lawyers and other practitioners that probably will gain relevance in the near future. The following topics are studied from an interdisciplinary perspective: exit right of shareholders due to non distribution of dividends, shareholders' agreements, consumer rights and financial products, and start-up finance with specific references to fintech.