{"id":4987,"date":"2026-03-06T12:13:20","date_gmt":"2026-03-06T10:13:20","guid":{"rendered":"https:\/\/graciacalbet.com\/?p=4987"},"modified":"2026-03-06T12:14:14","modified_gmt":"2026-03-06T10:14:14","slug":"nazioarteko-zerga-aholkularitza","status":"publish","type":"post","link":"https:\/\/graciacalbet.com\/eu\/blog\/nazioarteko-zerga-aholkularitza\/","title":{"rendered":"Zure enpresaren ondarea babesten duen nazioarteko zerga-aholkularitza"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4987\" class=\"elementor elementor-4987 elementor-4966\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39766ad e-flex e-con-boxed e-con e-parent\" data-id=\"39766ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fb5c0d elementor-widget elementor-widget-text-editor\" data-id=\"2fb5c0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ostirala, 2026ko martxoaren 6a<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e4cc97 elementor-widget elementor-widget-image\" data-id=\"1e4cc97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"750\" height=\"500\" src=\"https:\/\/graciacalbet.com\/images\/asesoramiento-fiscal-internacional.jpg\" class=\"attachment-large size-large wp-image-4986\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d3c9b9 elementor-widget elementor-widget-author-box\" data-id=\"5d3c9b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-icon.svg\" alt=\"Picture of Komunikazio taldea\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<h4 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tKomunikazio taldea\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03929f6 elementor-widget elementor-widget-text-editor\" data-id=\"03929f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Enpresa-jarduera mugak gainditzen duenean,<\/span> <b>zerga-kudeaketa<\/b><span style=\"font-weight: 400;\"> ohiko izapide bat izateari uzten dio eta lehentasunezko estrategia eta finantza gai bihurtzen da. Zerga-egitura nola antolatzen den baldintzatzen du irabazi garbia, etorkizuneko egonkortasuna eta erakundearen iraunkortasun orokorra.  <\/span><b>Nazioarteko zerga-aholkularitza espezializatua<\/b> <span style=\"font-weight: 400;\">izatea giltzarria da arriskuak minimizatzeko, zerga-karga optimizatzeko eta enpresaren ondarea babesteko.<\/span><\/p><p><span style=\"font-weight: 400;\">En Espa\u00f1a, el tratamiento de las rentas transfronterizas depende directamente de la residencia corporativa y de la tributaci\u00f3n de no residentes. Este marco determina qu\u00e9 beneficios est\u00e1n sujetos a gravamen, qu\u00e9 operaciones se consideran vinculadas y cu\u00e1les deben quedar exentas.  Planifikazio egokia gabe, prozesuak honetara eraman dezake <\/span><b>kontingentziak, ikuskapenak eta milioika zuzenketak<span style=\"font-weight: 400;\">.<\/span><\/b><\/p><p><span style=\"font-weight: 400;\">Nazioarteko edozein operazio hasi aurretik, funtsezkoa da hitzarmenen funtzionamendua<b> ezagutzea<\/b><\/span>, zein <span style=\"font-weight: 400;\">errentagarritasun gatazkagarri izan daitezkeen eta<\/span> <b>nola antolatu arau-betetze sistema enpresaren<\/b> <span style=\"font-weight: 400;\">interes finantzarioak babesteko.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-718f2a5 elementor-widget elementor-widget-heading\" data-id=\"718f2a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Enpresaren egoitza fiskalaren papera<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb37c79 elementor-widget elementor-widget-text-editor\" data-id=\"bb37c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Errenten multinazionaleko ingurune batean nola zergetatzen<\/span><b> diren ulertzeko abiapuntua enpresaren egoitza fiskala da, zeinak jurisdikziok zerga eskatzeko eskubidea duen zehazten baitu.<\/b><\/p><p><span style=\"font-weight: 400;\">Nazioarteko praktiketan, ohikoenak diren bi eszenario operatiboak hauek dira:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4aefd9 elementor-widget elementor-widget-heading\" data-id=\"f4aefd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Filialak eta egoitza iraunkorrak<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e24482 elementor-widget elementor-widget-text-editor\" data-id=\"2e24482\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Korporazioen hedapen gehienetan ohikoena den eszenarioa da. Oro har, helmuga-lurraldean sortutako errentak zergetzat hartzen dira, honako hauek barne: <\/span><b>diru-sarrera komertzial zuzenak, higiezin operatiboak, tokiko banku-kontuak eta adarraren inbertsioak<span style=\"font-weight: 400;\">.<\/span><\/b><\/p><p><span style=\"font-weight: 400;\">diru-sarrera komertzial zuzenak, higiezin operatiboak, tokiko banku-kontuak eta adarraren inbertsioak.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-337e821 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"337e821\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Itzuli diren dibidenduei <\/b>aplika dakieke salbuespen araudia (betiere parte-hartze minimoaren eta jabetza-denboraren betebeharrak betetzen direnean, Espainian LIS-ek 95%eko salbuespena ezartzen duen bezala).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Merkatu-balio zorrotzaren arabera dokumentatutako kanonak eta royalty-ak.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Ama-enpresatik zentralizatutako modu batean ustiatutako ondasun intangibileak.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-baf9809 e-flex e-con-boxed e-con e-parent\" data-id=\"baf9809\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6548f0e elementor-widget elementor-widget-text-editor\" data-id=\"6548f0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Benetako erronka fiskala operazio<\/span> lotuekin <span style=\"font-weight: 400;\">agertzen da, adibidez, ama-enpresak bere filialari emandako zerbitzu teknikoak, non zalantzak dauden merkatuaren balorazio egokiarekin.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-325e2bc elementor-widget elementor-widget-heading\" data-id=\"325e2bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Zerbitzu korporatiboen ematea egoitzarik gabe<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bcc26b elementor-widget elementor-widget-text-editor\" data-id=\"1bcc26b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Erlazio honetan, enpresak fakturazioa bere jatorrizko herrialdean mantentzen du, egitura fisiko iraunkorrik sortu gabe. Jarduera azkartasuna eskaintzen du, baina ez du kanpoko zergetatik datozen arriskua ezabatzen.  Ohikoa da administrazioek eskatzea: <\/span><b>emandako zerbitzuengatik <span style=\"font-weight: 400;\">jatorrizko itzulketak edo zuzendarien desplazamendu luzearen bidez tokiko zerga-aplikazioa eskatzea.<\/span><\/b><\/p><p><span style=\"font-weight: 400;\">Beraz, hautatutako figura juridikoak erabat baldintzatzen du nola zergetatzen den nazioarteko negozioa. Eragina aurreikustea aukera ematen du antolatzeko <\/span><b>jarduera seguru bat<\/b>,<span style=\"font-weight: 400;\"> bikoiztutako zergapena <\/span>saihestea eta<b> diru-kutxa babestea.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-428598c elementor-widget elementor-widget-heading\" data-id=\"428598c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nazioarteko zerga eta fluxu globalak<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a50fc2f elementor-widget elementor-widget-text-editor\" data-id=\"a50fc2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Enpresa hainbat araudipean jarduten duenean, ezinbestekoa bihurtzen da<\/span> <b>bere fluxu ekonomiko guztiak auditatzea eta justifikatzea.<\/b><span style=\"font-weight: 400;\">. Prozesu hau nabarmen konplikatzen da honen aurrean: <\/span><b>holding-egiturak, transferentzia-prezioak edo zentralizatutako ondasun intangibileak<span style=\"font-weight: 400;\">.<\/span><\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9dece17 elementor-widget elementor-widget-heading\" data-id=\"9dece17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Zeintzuk diren atzerriko iturriko errentatzat hartzen diren?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e314ceb elementor-widget elementor-widget-text-editor\" data-id=\"e314ceb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Espainian jarduteko<\/span> <b>ez-egoiliarren Errenta Zergari buruzko Legearen (TRLIRNR)<\/b> arabera, eta<b> OECD<\/b>aren jarraibideak hitzarmenak eta transferentzia-prezioak interpretatzeko oinarrizko gida gisa kontuan hartuta, oro har iturriko jurisdikzioan zergetzat hartzen diren honako hauek dira:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-049bfb8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"049bfb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Irabazi enpresarialak <\/b>egoitza iraunkor baten edo eragiketa-zentro finko baten bidez lortutakoak.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Patenteen, marken<\/b>, dibidenduen eta interesen nazioarteko ustiapena.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Atzerriko filialen salmentagatik <\/b>lortutako ondare-irabaziak.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Lurraldetik kanpo emandako zerbitzu teknikoak<\/b> edo kudeaketa-zerbitzuak.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4834e3c elementor-widget elementor-widget-heading\" data-id=\"4834e3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Lotutako operazioak, kontingentziak sor ditzaketenak<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d03a972 elementor-widget elementor-widget-text-editor\" data-id=\"d03a972\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Nahiz eta talde-barneko transakzioak ohikoak eta beharrezkoak izan enpresa-taldeetan, normalean zerga-administrazioaren berrikuspenaren objektu izaten dira, lehiaketa osoaren printzipioari (18. artikulua LIS) jarraitzen ez dietenean edo behar bezala dokumentatu ez daudenean. Kontingentziak sortzen dituzten egoera ohikoenak honako hauek dira: <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c48b62 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5c48b62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Talde-barneko finantzaketa<\/b>, merkatu-baldintzetatik aldendutako interes-tasak dituztenak edo berezko izaeragatik kapital-ekarpen gisa berriz kalifikatu daitezkeen zor-egiturak.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Kudeaketa-fee edo talde-barneko zerbitzuen karguak<\/b>, emandako zerbitzuaren errealitatea, jasotako entitatearentzako irabazia edo kostuaren imputazio-irizpidea behar bezala ez egiaztatzen direnean.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Ondasun intangibileen<\/b> (softwarea, teknologia edo know-how) transferentzia edo uztea, taldearen barruan aktiboaren garapen-, mantentze- eta ustiapen-funtzioak behar bezala aztertu gabe.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Zuzendarien uztea edo lekualdatzea<\/b>, enpresaren zuzendaritza eraginkorraren kokapena zalantzan jar dezakeena edo egoitza iraunkorraren arriskuak sor ditzakeena.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-037b53f elementor-widget elementor-widget-text-editor\" data-id=\"037b53f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Kasu hauetan, Administrazioak merkatu-balioaren balorazio-egokitzapenak eta kontu-azpiko egokitzapenak egin ditzake Sozietateen gaineko Zergan, eta ondorio gehigarriak sor ditzake itzulketetan, dibidendu aurreikusietan eta zigorrean, transferentzia-prezioen politika eta dokumentazioa egokia ez bada.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c176c5b elementor-widget elementor-widget-heading\" data-id=\"c176c5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nola optimizatzen da enpresaren zerga-karga<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba87a3f elementor-widget elementor-widget-text-editor\" data-id=\"ba87a3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Prebentzio-prozesua hiru urrats azkarrez osatuta dago:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-880334e e-grid e-con-full e-con e-child\" data-id=\"880334e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4d4d390 e-con-full e-flex e-con e-child\" data-id=\"4d4d390\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1dbb5f elementor-widget elementor-widget-heading\" data-id=\"c1dbb5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Egituren analisia<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ac8d77 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3ac8d77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Mugaz gaindiko transakzioen eta tokiko txosten-betebeharren identifikazioa.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ec6d1c e-con-full e-flex e-con e-child\" data-id=\"1ec6d1c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44af8eb elementor-widget elementor-widget-heading\" data-id=\"44af8eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Prezioen auditatea<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57401e8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"57401e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Zerbitzu eta ondasun intangibileen merkatu-balioaren zehaztapena, behar izanez gero txosten perizialetan oinarrituta.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c369e5 e-con-full e-flex e-con e-child\" data-id=\"3c369e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b3b8d36 elementor-widget elementor-widget-heading\" data-id=\"b3b8d36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Salbuespenen aplikazioa<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbb0f88 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"bbb0f88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Zerga-karga dokumentatu eta neutralizatzea, eraginkortasunik eza saihesteko.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26101ab elementor-widget elementor-widget-text-editor\" data-id=\"26101ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Zerga-esparrua salbuespenez konplexua bihur daiteke. Horregatik, aholkulari fiskal espezializatua izatea komeni da. <\/span><b>nazioarteko zerga-aholkularitza espezializatua<\/b>, nazioarteko sail juridiko sendo batek babestua, tresna estrategikoa da<b> legearen betetze zorrotza bermatzeko.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a4a62a elementor-widget elementor-widget-heading\" data-id=\"9a4a62a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hitzarmen nazioartekoak: erabilgarritasuna eta mugarriak<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-067cd72 elementor-widget elementor-widget-text-editor\" data-id=\"067cd72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><b>Bikoiztutako zergapena saihesteko hitzarmen-sarea<\/b><span style=\"font-weight: 400;\"> Normalean ibilbide azkarratzat hartzen da irabazi-margenak babesteko. Hala ere, praktikak sortzen du:  <\/span>kontingentzia larriak, interpretazioa anbiguoa denean edo jarduera errealitatea falta denean.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-921b7ba elementor-widget elementor-widget-heading\" data-id=\"921b7ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Zer eskatzen du zerga-arauak hitzarmen bat aplikatzeko?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39ab8ca elementor-widget elementor-widget-text-editor\" data-id=\"39ab8ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ikuskapen bat gainditzeko, ezinbesteko eskakizunak hauek dira:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c34a97 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6c34a97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Autoritate egokiek emandako indarrean<\/b> dagoen egoitza fiskalaren ziurtagiria.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Benefizario eraginkorraren egoeraren frogaketa.<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Benetako substantzia ekonomikoaren eta helmugan dauden baliabide materialen existentzia.<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Enpresa-logika frogagarria duten operazioak.<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18275d1 elementor-widget elementor-widget-heading\" data-id=\"18275d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kontingentzia eremu ohikoenak<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-151d97f elementor-widget elementor-widget-text-editor\" data-id=\"151d97f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Nahiz eta indarrean dauden nazioarteko tratatuak egon, arrisku kritikoak sortzen dira:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93df592 elementor-widget elementor-widget-heading\" data-id=\"93df592\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Jatorrizko itzulketak espero ez zirenak<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-475c048 elementor-widget elementor-widget-text-editor\" data-id=\"475c048\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Bezero atzerritarrek aplikatuak, ama-enpresak aurretiko ziurtagiri baliodunik gabe fakturatzen duenean.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1abdee5 elementor-widget elementor-widget-heading\" data-id=\"1abdee5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Egoitza iraunkor ezkutatuak<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ba2a47 elementor-widget elementor-widget-text-editor\" data-id=\"8ba2a47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Arrisku handia teknologia-enpresetan eta kontsulta-enpresetan, langile teknikoak edo zuzendaritzakoak denbora luzez lekualdatzen direnean.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce83c77 elementor-widget elementor-widget-heading\" data-id=\"ce83c77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Egoitza fiskal bikoitza<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cfb3db elementor-widget elementor-widget-text-editor\" data-id=\"7cfb3db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Zuzendaritza-organoak bi herrialde artean jarduten dutenean, zein den zentro ekonomikoa argitu gabe.<\/span><span style=\"font-weight: 400;\"><br><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2055a6 elementor-widget elementor-widget-heading\" data-id=\"e2055a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Abusuaren aurkako araudiak<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5620a99 elementor-widget elementor-widget-text-editor\" data-id=\"5620a99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Gardentasun zuzendarien ondorioz sortutako erreklamazioak, saihespenik detektatzen bada abantaila lehiakorrak baliogabetzen dituztenak.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17cdf93 elementor-widget elementor-widget-text-editor\" data-id=\"17cdf93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Nazioarteko tratatuek ez dute ezabatzen enpresa-operazio bakoitza<\/span> fluxu globalarekin bat <b>etortzeko betebeharra.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5791d95 e-flex e-con-boxed e-con e-parent\" data-id=\"5791d95\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a09319 elementor-widget elementor-widget-heading\" data-id=\"4a09319\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prebentzio-auditoria eta arrisku-mapa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea143a0 elementor-widget elementor-widget-text-editor\" data-id=\"ea143a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nazioarteko hazkundeak balio-kate<b> osoa dokumentatzea eta txostenak egitea eskatzen du.<\/b><span style=\"font-weight: 400;\">. Sarritan, informazio-betebeharrak zerga-ordainketaz baino gehiago zaintzen dira. Lehen urratsa txosten estrategiko fiskala prestatzea da <\/span>arrisku-mapa honakoak barne hartzen dituena:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7673fe3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7673fe3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Filialak, adarrak eta lekualdatze garrantzitsuak.<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Kanonak, royalty-ak eta atzerriko pasiboak.<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Transferentzia-prezioen dokumentazioa (Masterfile).<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Betebehar informatibo obligatzaileak<\/b>, hala nola DAC zuzendaritzak edo atzerriko ondasunen adierazpena (720. eredua), kudeaketa eta zigortzeko esparrua kontu handiz aztertu behar dira EBJAk emandako azken epaiak argitan.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ac4be9 elementor-widget elementor-widget-text-editor\" data-id=\"5ac4be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Egokitzapenak saihesteko, berrantolaketa korporatiboak substantzia bermatu behar du (tokiko baliabide errealak), dokumentuen trazabilitatea eta kontabilitate homogeneizazioa.<\/span><br>Inefizientzia kritikoak detektatzen direnean, zuzendaritzak aurrezko<span style=\"font-weight: 400;\"> balorazio-hitzarmenak (APA) aukeratu<\/span>, fakturazio-fluxuak aldatu edo, kasu muturrekoetan, enpresa-egitura berriro <b>planteatu dezake.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-83191c9 e-flex e-con-boxed e-con e-parent\" data-id=\"83191c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-713b5ae elementor-widget elementor-widget-heading\" data-id=\"713b5ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dokumentazio laguntzailea: giltzarria ikuskapenak saihesteko\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9a68e0 elementor-widget elementor-widget-text-editor\" data-id=\"e9a68e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><b>Lotutako operazioetan <\/b>txosten zorrotzik ez izateak edo egoitza-ziurtagiri indarrean dagoenik ez izateak ikuskapenak oso zailtzen ditu, kobraketak blokeatzen ditu eta bikoiztutako zergapengatik milioika aktak sor ditzake, berreskuratu ezin direnak.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-642d0db elementor-widget elementor-widget-heading\" data-id=\"642d0db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Aplikagarria den arau-iturria eta erreferentziak<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcc0cef elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"fcc0cef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>OCDEko Errenta eta Ondare gaineko Hitzarmenaren Eredua<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>2014ko azaroaren 27ko 27\/2014 Legea, Sozietateen gaineko Zergari buruzkoa (LIS).<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Ez-egoiliarren Errenta Zergari buruzko Legea (TRLIRNR).<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-735f7e7 e-flex e-con-boxed e-con e-parent\" data-id=\"735f7e7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e23cbb2 elementor-widget elementor-widget-heading\" data-id=\"e23cbb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ondorio korporatiboa eta gomendio funtsezkoak<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65cd339 e-grid e-con-full e-con e-child\" data-id=\"65cd339\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ad3b7a2 e-con-full e-flex e-con e-child\" data-id=\"ad3b7a2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5016764 elementor-widget elementor-widget-text-editor\" data-id=\"5016764\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><b>Ez-egoiliarren zerga-menpetzea menderatzea<\/b>, hitzarmenak behar bezala aplikatzea eta lotutako operazioak auditatzea<span style=\"font-weight: 400;\"> ezinbesteko zuzendaritza-urratsak dira. Herrialde askoren artean hedapen komertziala koordinatzen denean, aholkulari fiskal internacional espezializatua izatea komeni da.  <\/span><b>ezinbesteko zuzendaritza-urratsak dira.<\/b> Herrialde askoren artean hedapen komertziala koordinatzen denean, nazioarteko zerga-aholkularitza espezializatua izatea komeni da.<\/p><p><span style=\"font-weight: 400;\">GR\u00c0CIACALBET-en<\/span>, 45 urtetik gorako gure esperientziak erakusten digu prebentzio-zerga-aholkularitzak aukera ematen diela CEO eta CFOei ikuskapenei aurrea hartzeko, euren egiturak optimizatzeko eta negozioen hazkunde globalean kontzentratzen direla lege-babesa osoa duten bitartean.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9eb027 elementor-widget elementor-widget-button\" data-id=\"e9eb027\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/graciacalbet.com\/eu\/kontaktua\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">HARREMANTZEA<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-09b3bae e-con-full e-flex e-con e-child\" data-id=\"09b3bae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90b2eee elementor-widget elementor-widget-image\" data-id=\"90b2eee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"806\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-icon-white.svg\" class=\"attachment-large size-large wp-image-3517\" alt=\"GR\u00c0CIACALBET logotipo en color blanco\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ostirala, 2026ko martxoaren 6a Enpresa-jarduera mugak gainditzen duenean, zerga-kudeaketa ohiko izapide bat izateari uzten dio eta lehentasunezko estrategia eta finantza gai bihurtzen da. Zerga-egitura nola antolatzen den baldintzatzen du irabazi garbia, etorkizuneko egonkortasuna eta erakundearen iraunkortasun orokorra. Nazioarteko zerga-aholkularitza espezializatua izatea giltzarria da arriskuak minimizatzeko, zerga-karga optimizatzeko eta enpresaren ondarea babesteko. 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