{"id":115930,"date":"2018-03-11T10:44:41","date_gmt":"2018-03-11T10:44:41","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-doble-imposicion-economica-interna-en-el-impuesto-sobre-sociedades\/"},"modified":"2018-03-11T10:44:41","modified_gmt":"2018-03-11T10:44:41","slug":"la-doble-imposicion-economica-interna-en-el-impuesto-sobre-sociedades","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-fiscal\/la-doble-imposicion-economica-interna-en-el-impuesto-sobre-sociedades\/","title":{"rendered":"La doble imposici\u00f3n econ\u00f3mica interna en el impuesto sobre sociedades"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda Eugenia Sim\u00f3n Yarza <\/strong><\/h2>\n<p>La tesis constituye una monograf\u00eda sobre el r\u00e9gimen general previsto en el impuesto sobre sociedades para aliviar la doble imposici\u00f3n que recae sobre los dividendos distribuidos por entidades residentes en espa\u00f1a.  la obra se estructura en cuatro partes fundamentales. La primera de  ellas ofrece una panor\u00e1mica de la historia de la correcci\u00f3n de la doble imposici\u00f3n de los dividendos percibidos por empresas o entidades espa\u00f1olas  desde que se incorpor\u00f3 en el ordenamiento hasta nuestros d\u00edas. En las otras  tres secciones se analiza el contenido del actual art\u00edculo 30 del texto re- fundido del impuesto sobre sociedades, que regula la deducci\u00f3n por doble  imposici\u00f3n de dividendos internos y plusval\u00edas derivadas de la transmisi\u00f3n  de participaciones en fondos propios de entidades residentes en espa\u00f1a. La  parte segunda est\u00e1 dedicada al \u00e1mbito subjetivo de la deducci\u00f3n. En la tercera  y la cuarta parte se profundiza en el \u00e1mbito objetivo (dividendos y plusval\u00edas  respectivamente) y en las t\u00e9cnicas previstas por el art\u00edculo 30 para atenuar la  doble imposici\u00f3n.  el cuerpo central de la tesis que forman estos cuatro bloques est\u00e1 precedido de un cap\u00edtulo introductorio y seguido de otro cap\u00edtulo en el que se  recogen las conclusiones de la investigaci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La doble imposici\u00f3n econ\u00f3mica interna en el impuesto sobre sociedades<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La doble imposici\u00f3n econ\u00f3mica interna en el impuesto sobre sociedades <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda Eugenia Sim\u00f3n Yarza <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Navarra<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 27\/06\/2014<\/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>Antonio  Francisco V\u00e1zquez Del Rey Villanueva<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mar\u00eda teresa Soler roch <\/li>\n<li>Antonio Cayon galiardo (vocal)<\/li>\n<li>manuela Fern\u00e1ndez junquera. (vocal)<\/li>\n<li>Andrea Amatucci (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Eugenia Sim\u00f3n Yarza La tesis constituye una monograf\u00eda sobre el r\u00e9gimen general previsto en el impuesto [&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":[797,17749],"tags":[147782,7582,55645,17656,229098,27425],"class_list":["post-115930","post","type-post","status-publish","format-standard","hentry","category-derecho-fiscal","category-navarra","tag-andrea-amatucci","tag-antonio-cayon-galiardo","tag-antonio-francisco-vazquez-del-rey-villanueva","tag-manuela-fernandez-junquera","tag-maria-eugenia-simon-yarza","tag-maria-teresa-soler-roch"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/115930","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=115930"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/115930\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=115930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=115930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=115930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}