{"id":10495,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1996\/01\/01\/las-entidades-no-residentes-en-el-impuesto-sobre-sociedades\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"las-entidades-no-residentes-en-el-impuesto-sobre-sociedades","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/las-entidades-no-residentes-en-el-impuesto-sobre-sociedades\/","title":{"rendered":"Las entidades no residentes en el impuesto sobre sociedades."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Carlos Lete Achirica <\/strong><\/h2>\n<p>Las entidades no residentes en el impuesto sobre sociedades tiene por objeto el estudio del regimen juridico-tributario de las sociedades no residentes en espa\u00f1a. Estas sociedades estan sujetas al impuesto sobre sociedades espa\u00f1ol a traves de la denominada sujecion por obligacion real de contribuir diferenciandose segun cuenten en territorio espa\u00f1ol con la base material de uno o varios establecimientos permanentes, o bien carezcan de tales lugares de explotacion operando mediante sociedades filiales.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Las entidades no residentes en el impuesto sobre sociedades.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Las entidades no residentes en el impuesto sobre sociedades. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Carlos Lete Achirica <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Santiago de compostela<\/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> Pita Grandal Ana M.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Juan Ferreiro Lapatza <\/li>\n<li>Victoria Eugenia Combarros Villanueva (vocal)<\/li>\n<li>Ramon Falcon Tella (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Carlos Lete Achirica Las entidades no residentes en el impuesto sobre sociedades tiene por objeto el estudio [&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 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