{"id":10212,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1996\/01\/01\/estudio-del-modelo-de-convenio-sobre-renta-y-patrimonio-de-la-ocde-desde-1992\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"estudio-del-modelo-de-convenio-sobre-renta-y-patrimonio-de-la-ocde-desde-1992","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/estudio-del-modelo-de-convenio-sobre-renta-y-patrimonio-de-la-ocde-desde-1992\/","title":{"rendered":"Estudio del modelo de convenio sobre renta y patrimonio de la ocde desde 1992."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Tovillas Moran Jos\u00e9 M. <\/strong><\/h2>\n<p>A lo largo de nuestra tesis doctoral hemos efectuado un analisis riguroso y detallado del modelo de convenio sobre renta y patrimonio de la ocde de 1992; preparado en el seno del comite de asuntos fiscales de la ocde.  igualmente, hemos comparado el modelo de convenio de la ocde con el contenido de los convenios de doble imposicion celebrados por espa\u00f1a. El modelo se mueve en el dificil equilibrio entre la adopcion de mecanismos que resultan eficaces frente a la doble imposicion juridico-internacional y la prevision de medidas que impidan la aparicion de fenomenos de evasion fiscal internacional (el empleo de figuras privilegiadas tributariamente propias de ordenamientos en los cuales no desarrollan su actividad normal los agentes economicos).  se han analizado detenidamente los mecanismos propuestos para evitar el treaty -shopping sugeridos en los comentarios al articulo 1 del modelo, las medidas para evitar sistemas de \u00abrent a star\u00bb en las rentas de artistas y deportistas y en las rentas del capital mobiliario.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Estudio del modelo de convenio sobre renta y patrimonio de la ocde desde 1992.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Estudio del modelo de convenio sobre renta y patrimonio de la ocde desde 1992. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Tovillas Moran Jos\u00e9 M. <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1996<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li> Alonso Gonzalez Luis M.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Ferreiro Lapatza Jos\u00e9 J. <\/li>\n<li>Tulio Rosembuj Erujimovich (vocal)<\/li>\n<li>Alegria Borras Rodriguez (vocal)<\/li>\n<li>Carlos Palao Taboada (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Tovillas Moran Jos\u00e9 M. A lo largo de nuestra tesis doctoral hemos efectuado un analisis riguroso y [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[951,612,797,979],"tags":[19871,34352,2295,34353,34351,34354],"class_list":["post-10212","post","type-post","status-publish","format-standard","hentry","category-barcelona","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","tag-alegria-borras-rodriguez","tag-alonso-gonzalez-luis-m","tag-carlos-palao-taboada","tag-ferreiro-lapatza-jose-j","tag-tovillas-moran-jose-m","tag-tulio-rosembuj-erujimovich"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/10212","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=10212"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/10212\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=10212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=10212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=10212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}