{"id":132322,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/tributacion-de-las-rentas-derivadas-de-opciones-financieras\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"tributacion-de-las-rentas-derivadas-de-opciones-financieras","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/tributacion-de-las-rentas-derivadas-de-opciones-financieras\/","title":{"rendered":"Tributacion de las rentas derivadas de opciones financieras."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ramon Vilarroig Moya <\/strong><\/h2>\n<p>El tema objeto de estudio lleva por titulo \u00abtributacion de las rentas derivadas de opciones financieras\u00bb. En espa\u00f1a todavia no se han adoptado medidas fiscales para afrontar este problema, con lo que quedan un gran numero de cuestiones sin resolver. Debido a la ausencia de regulacion y de pronunciamientos adminstrativos y doctrinales de orden fiscal en esta materia, se ha emprendido una labor de integracion de dicho vacio legal para lo que se utiliza principalmente el siguiente metodo: la especificacion de la norma singular a partir de los principios generales del derecho. La estructura empleada para el desarrollo del tema es la siguiente: en primer lugar, se han analizado determinados aspectos preliminares de las opciones, a saber, juridicos, financieros y contables. En segundo termino, se han estudiado las soluciones fiscales que el derecho comparado ofrece respecto a la tributacion de dichos productos. En particular, nos hemos detenido en el analisis de estados unidos, francia y el reino unido. Por ultimo, se exponen las cuestiones conflictivas suscitadas de la aplicacion de los tributos objetivos de estudio (el impuesto sobre la renta de las personas fisicas y el impuesto sobre sociedades). Concluimos el trabajo, con una propuesta de regimen fiscal para estos nuevos instrumentos financieros.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Tributacion de las rentas derivadas de opciones financieras.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Tributacion de las rentas derivadas de opciones financieras. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ramon Vilarroig Moya <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Navarra<\/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>Eugenio Simon Acosta<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Javier Lasarte Alvarez <\/li>\n<li>Gaspar De La Pe\u00f1a Velasco (vocal)<\/li>\n<li>Manuela Fernandez Junquera (vocal)<\/li>\n<li>Ramon Falcon Tella (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ramon Vilarroig Moya El tema objeto de estudio lleva por titulo \u00abtributacion de las rentas derivadas de [&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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