{"id":129245,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-impuesto-sobre-sociedades-un-analisis-comparado-en-el-ambito-de-la-union-europea\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"el-impuesto-sobre-sociedades-un-analisis-comparado-en-el-ambito-de-la-union-europea","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-impuesto-sobre-sociedades-un-analisis-comparado-en-el-ambito-de-la-union-europea\/","title":{"rendered":"El impuesto sobre sociedades: un analisis comparado en el ambito de la union europea."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Pedro Romero Aguilar <\/strong><\/h2>\n<p>La creciente internacionalizacion de las actividades economicas lleva consigo un acelerado proceso de acercamiento de las legislaciones fiscales de los estados miembros de la union europea, con el claro proposito de armonizar las distorsiones de naturaleza tributaria que presenta el impuesto sobre la renta de sociedades. En la presente memoria, estructurada en cinco capitulos, se pretende que el engranaje de uno con otro, constituya siempre el punto de referencia del siguiente escalon del proceso. Partiendo de un analisis teorico del tributo societario, empujado por las tendencias internacionales mas recientes, realizamos un estudio comparado del impuesto sobre sociedades en el area de la union europea, para en un ultimo escalon, analizar las novedades mas significativas que presenta el articulado de la nueva ley 43\/95, de 27 de diciembre, del impuesto sobre sociedades.  asimismo, se realiza un estudio empirico de los tipos de gravamen en el ambito de la ocde, asi como la determinacion de un multiplicador de doble imposicion personalizado por sectores economicos o ramas de actividad en espa\u00f1a.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El impuesto sobre sociedades: un analisis comparado en el ambito de la union europea.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El impuesto sobre sociedades: un analisis comparado en el ambito de la union europea. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Pedro Romero Aguilar <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 M\u00e1laga<\/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>Jose Sanchez Maldonado<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Agustin Molina  Morales <\/li>\n<li>Manuel Jaen Garcia (vocal)<\/li>\n<li>Ana Mar\u00eda S\u00e1nchez Tejeda (vocal)<\/li>\n<li>Miguel Sanchez-apellaniz Valderrama (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Pedro Romero Aguilar La creciente internacionalizacion de las actividades economicas lleva consigo un acelerado proceso de acercamiento [&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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