{"id":2781,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1994\/01\/01\/el-establecimiento-permanente-en-la-imposicion-societaria-desde-el-punto-de-vista-tributario-internacional-el-ordenamiento-espanol-como-modelo\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"el-establecimiento-permanente-en-la-imposicion-societaria-desde-el-punto-de-vista-tributario-internacional-el-ordenamiento-espanol-como-modelo","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-establecimiento-permanente-en-la-imposicion-societaria-desde-el-punto-de-vista-tributario-internacional-el-ordenamiento-espanol-como-modelo\/","title":{"rendered":"El establecimiento permanente en la imposicion societaria desde el punto de vista tributario internacional. el ordenamiento espa\u00f1ol como modelo."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Garcia Prats Francisco Alfredo <\/strong><\/h2>\n<p>La tesis examina el concepto y regimen juridico del establecimiento permanente en las normas juridicas que regulan la tributacion internacional de las operaciones empresariales. Para ello toma en cuenta los condicionantes normativos, la integracion de las normas comunitarias y los convenios de doble imposicion con la normativa interna, asi como los antecedentes historicos.  tras el analisis de este concepto en el impuesto sobre sociedades, en la normativa comunitaria y en los convenios de doble imposicion, estudia los componentes de su regimen juridico tributario. De ahi el analisis de los condicionantes del principio de no discriminacion y de las caracteristicas del regimen de atribucion de rendimientos: vinculacion efectiva, tributacion por renta mundial y consideracion como empresa separada.  este examen origina el replanteamiento de las tradicionales funciones encomendadas a este instituto por la practica internacional, fundamentalmente en el ambito europeo, lo que lleva a proponer la comparacion del mismo con el instituto de la residencia a efectos fiscales y a sugerir una revision del ambito subjetivo de aplicacion de los convenios de doble imposicion firmados por los estados miembros.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El establecimiento permanente en la imposicion societaria desde el punto de vista tributario internacional. el ordenamiento espa\u00f1ol como modelo.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El establecimiento permanente en la imposicion societaria desde el punto de vista tributario internacional. el ordenamiento espa\u00f1ol como modelo. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Garcia Prats Francisco Alfredo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1994<\/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>Juan Mart\u00edn Queralt<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Carlos Palao Taboada <\/li>\n<li>Oliver Oldman (vocal)<\/li>\n<li>Fernando Cervera  Torrej\u00f3n (vocal)<\/li>\n<li>J. Ault Hugh (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Garcia Prats Francisco Alfredo La tesis examina el concepto y regimen juridico del establecimiento permanente en las [&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":[612,797,1211,979],"tags":[2295,11812,11810,11813,11621,11811],"class_list":["post-2781","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-internacional","category-derecho-y-legislacion-nacionales","tag-carlos-palao-taboada","tag-fernando-cervera-torrejon","tag-garcia-prats-francisco-alfredo","tag-j-ault-hugh","tag-juan-martin-queralt","tag-oliver-oldman"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/2781","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=2781"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/2781\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=2781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=2781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=2781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}