Regímenes fiscales preferentes. Medidas para enfrentar sus efectos perniciosos en la recaudación fiscal.

This paper describes in a general way the measures that have been developed to inhibit the placement of investments or capital in preferential tax regimes. These measures are fiscal transparency rules and information exchange agreements between tax authorities, which have been developed for decades with the aim of combating international tax evasion; however, they have not been able to satisfactorily fulfill their purpose. Given this scenario, some proposals by the economist Gabriel Zucman are described to reach a definitive solution: trade sanctions, a global financial record and the establishment of a global capital tax. [ABSTRACT FROM AUTHOR]