{"id":15203,"date":"2018-03-09T09:02:15","date_gmt":"2018-03-09T09:02:15","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-interpretacion-de-los-convenios-para-evitar-la-doble-imposicion-internacional\/"},"modified":"2018-03-09T09:02:15","modified_gmt":"2018-03-09T09:02:15","slug":"la-interpretacion-de-los-convenios-para-evitar-la-doble-imposicion-internacional","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-interpretacion-de-los-convenios-para-evitar-la-doble-imposicion-internacional\/","title":{"rendered":"La interpretaci\u00f3n de los convenios para evitar la doble imposici\u00f3n internacional"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Aurora Ribes Ribes <\/strong><\/h2>\n<p>El presente trabajo de investigaci\u00f3n aborda los problemas hermen\u00e9nticos generales en el \u00e1mbito de los tratados de doble imposici\u00f3n internacional, polariz\u00e1ndose el an\u00e1lisis en torno a los art\u00edculos 3(2) y 25(3) del convenio modelo de la organizaci\u00f3n de coopersci\u00f3n y desarrollo econ\u00f3mico, para evitar la doble imposici\u00f3n internacional, as\u00ed como de los restantes convenios masco vigentes en la actualidad.  la tesis se estructura en cuatro cap\u00edtulos:  1,- la teor\u00eda general de la interpretaci\u00f3n y su aplicaci\u00f3n a los tratados internacionales.  2,- tratamiento otorgado a la cuesti\u00f3n interpretativa en los diferentes convenios modelo de doble imposici\u00f3n.  3,- la interpretaci\u00f3n de los convenios de doble imposici\u00f3n. Cuestiones concretas. Especial referencia a la doctrina administrativa y a la jurisprudencia espa\u00f1ola.  4,- la resoluci\u00f3n de los conflictos hermen\u00e9ticos en los convenios para evitar la doble imposici\u00f3n internacional.  en el apartado final de \u00abconclusiones\u00bb se contiene tanto los resultados de dicha investigaci\u00f3n, cuanto las propuestas que la autora sugiere en orden a perfeccionar el sistema en vigor, haciendo realidad la consecuci\u00f3n de una doctrina uniforme en esta materia.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La interpretaci\u00f3n de los convenios para evitar la doble imposici\u00f3n internacional<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La interpretaci\u00f3n de los convenios para evitar la doble imposici\u00f3n internacional <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Aurora Ribes Ribes <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Alicante<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 19\/01\/2002<\/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>Mar\u00eda Teresa Soler Roch<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan Ramallo wassanet <\/li>\n<li>Juan  Jos\u00e9 Bayona de perogordo (vocal)<\/li>\n<li>  (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 Aurora Ribes Ribes El presente trabajo de investigaci\u00f3n aborda los problemas hermen\u00e9nticos generales en el \u00e1mbito 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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