TY - GEN AU - Casas Agudo, Daniel José PY - 2021 SN - 1132-8576 UR - https://hdl.handle.net/10481/107872 AB - Los mecanismos defensivos frente a territorios considerados como «jurisdicciones no cooperativas» se han manifestado principalmente en la normativa empleada por las empresas, al haber sito este tipo de entes los que tradicionalmente han experimentado... AB - The defensive mechanisms against territories considered as «non-cooperative jurisdictions» have been mainly included in the regulations used by companies, as this type of entities have traditionally had a greater predisposition to resort to this type... LA - spa PB - Editorial Aranzadi KW - Jurisdicciones no cooperativas KW - Paraísos fiscales KW - Impuesto sobre Sociedades KW - Medidas defensivas KW - Regímenes tributarios especiales KW - Non-cooperative jurisdictions KW - Tax havens KW - Corporate tax KW - Defensive measures KW - Special tax regimes TI - Impuesto sobre Sociedades y jurisdicciones no cooperativas: análisis de las medidas defensivas integradas en sus regímenes especiales T2 - Corporate Tax and non-cooperative jurisdictions: Analysis of the defensive measures in their special tax regimes ER -