{"id":403130,"date":"2016-04-19T10:31:05","date_gmt":"2016-04-19T08:31:05","guid":{"rendered":"https:\/\/ieb.ub.edu\/publicaciones\/ieb-report-2-2016-2\/"},"modified":"2026-03-31T12:36:31","modified_gmt":"2026-03-31T10:36:31","slug":"ieb-report-2-2016","status":"publish","type":"publicacion","link":"https:\/\/ieb.ub.edu\/ca\/publicacions\/ieb-report-2-2016\/","title":{"rendered":"IEB Report 2\/2016"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>El proce\u0301s de globalitzacio\u0301 ha incrementat la mobilitat de les empreses me\u0301s enlla\u0300 de les fronteres estatals. De fet, la combinacio\u0301 d\u2019empreses multinacionals, un baix nivell d\u2019harmonitzacio\u0301 fiscal i un sistema imperfecte d\u2019intercanvi de dades fiscals entre pai\u0308sos ha tingut consequ\u0308e\u0300ncies importants en la tributacio\u0301 aplicada a les empreses. Avui dia e\u0301s me\u0301s que evident que la tributacio\u0301 de les multinacionals e\u0301s un tema que preocupa l\u2019opinio\u0301 pu\u0301blica. Per exemple, a Espanya, empreses com Apple, Google i Amazon paguen una factura fiscal sorprenentment baixa, fet que ha cridat l\u2019atencio\u0301 dels mitjans, i al Regne Unit, el pu\u0301blic ha boicotejat Starbucks per les seves pra\u0300ctiques d\u2019elusio\u0301 fiscal. Alhora, s\u2019han registrat diferents respostes en forma de poli\u0301tiques: alguns pai\u0308sos han aprovat iniciatives per restringir les pra\u0300ctiques d\u2019elusio\u0301 fiscal de les grans empreses, i la Comissio\u0301 Europea, per la seva banda, esta\u0300 lluitant contra els acords entre algunes grans companyies i paradisos fiscals<\/p>\n","protected":false},"author":1,"featured_media":0,"menu_order":0,"template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"tipologia_publicacion":[31],"linea_investigacion":[87,87],"class_list":["post-403130","publicacion","type-publicacion","status-publish","hentry","tipologia_publicacion-ieb-report","linea_investigacion-economia-politica"],"acf":[],"_links":{"self":[{"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/publicacion\/403130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/publicacion"}],"about":[{"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/types\/publicacion"}],"author":[{"embeddable":true,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":1,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/publicacion\/403130\/revisions"}],"predecessor-version":[{"id":429239,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/publicacion\/403130\/revisions\/429239"}],"wp:attachment":[{"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/media?parent=403130"}],"wp:term":[{"taxonomy":"tipologia_publicacion","embeddable":true,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/tipologia_publicacion?post=403130"},{"taxonomy":"linea_investigacion","embeddable":true,"href":"https:\/\/ieb.ub.edu\/ca\/wp-json\/wp\/v2\/linea_investigacion?post=403130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}