{"id":25605,"date":"2018-03-09T09:17:03","date_gmt":"2018-03-09T09:17:03","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-regimen-jura%c2%addico-de-la-transparencia-fiscal-internacional\/"},"modified":"2018-03-09T09:17:03","modified_gmt":"2018-03-09T09:17:03","slug":"el-regimen-jura%c2%addico-de-la-transparencia-fiscal-internacional","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-regimen-jura%c2%addico-de-la-transparencia-fiscal-internacional\/","title":{"rendered":"El r\u00e9gimen jur\u00eddico de la transparencia fiscal internacional"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 Manuel Almudi Cid <\/strong><\/h2>\n<p>La tesis aborda el estudio del r\u00e9gimen de transparencia f\u00edscal internacional desde la perspectiva del derecho interno, internacional y comparado. La voluntad legislativa de gravar determinados rendimientos obtenidos por sociedades o entidades no residentes en territorio espa\u00f1ol genera importantes controversias, tanto doctrinales como pr\u00e1cticas, capaces de afectar incluso al principio constitucional de capacidad contributiva. La normativa espa\u00f1ola tiene su origen en el r\u00e9gimen estadounidense de controlled foreign companies, que es analizado junto a la normativa de naturaleza an\u00e1loga aplicable en toros catorce estados. De este examen se extraen los criterios que permiten determinar el verdadero alcance del r\u00e9gimen espa\u00f1ol, caracterizado principalmente por su naturaleza anti-elusiva, a la vez, que se ponen de manifiesto las posibilidades de colisi\u00f3n normativa que la transparencia f\u00edscal internacional plantea tanto a nivel interno como internacional.  la aplicaci\u00f3n interna de este r\u00e9gimen f\u00edscal es objeto de estudio detallado, a la vez que se cuestiona su compatibilidad tanto con los acuerdos de la organizaci\u00f3n mundial del comercio, los convenios de doble imposici\u00f3n y el ordenamiento comunitario.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El r\u00e9gimen jur\u00eddico de la transparencia fiscal internacional<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El r\u00e9gimen jur\u00eddico de la transparencia fiscal internacional <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 Manuel Almudi Cid <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 22\/09\/2003<\/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>Ramon Falcon Tella<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio  (secretario) Cayon galiardo <\/li>\n<li>eugenio Simon acosta (vocal)<\/li>\n<li>Mar\u00eda teresa Soler roch (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 Jos\u00e9 Manuel Almudi Cid La tesis aborda el estudio del r\u00e9gimen de transparencia f\u00edscal internacional desde la [&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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