{"id":39020,"date":"2018-03-09T09:38:54","date_gmt":"2018-03-09T09:38:54","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-armonizacion-fiscal-en-la-imposicion-directa-la-obligacion-real-de-contribuir\/"},"modified":"2018-03-09T09:38:54","modified_gmt":"2018-03-09T09:38:54","slug":"la-armonizacion-fiscal-en-la-imposicion-directa-la-obligacion-real-de-contribuir","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-armonizacion-fiscal-en-la-imposicion-directa-la-obligacion-real-de-contribuir\/","title":{"rendered":"La armonizaci\u00f3n fiscal en la imposici\u00f3n directa. la obligaci\u00f3n real de contribuir"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Francesc Barnadas Molins <\/strong><\/h2>\n<p>El objetivo de esta tesis se centra en analizar las ventajas e inconvenientes que presenta un proceso de armonizaci\u00f3n o acercamiento de las normativas fiscales y, a la vista de las conclusiones y resultados obtenidos, proponer el instrumento adecuado que permita una unificaci\u00f3n de los reg\u00edmenes tributarios existentes que garantice la mitigaci\u00f3n de las diferencias que hemos apuntado y, de su aplicaci\u00f3n, se derive un trato homog\u00e9neo a las rentas empresariales y del capital en el contexto de la ue.  sobre esta base, se estudian las diferencias impositivas de las rentas empresariales y del capital y se analizan aquellos aspectos de la imposici\u00f3n de los estados miembros que puedan constituir un obst\u00e1culo en el proceso de integraci\u00f3n econ\u00f3mico y monetaria.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La armonizaci\u00f3n fiscal en la imposici\u00f3n directa. la obligaci\u00f3n real de contribuir<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La armonizaci\u00f3n fiscal en la imposici\u00f3n directa. la obligaci\u00f3n real de contribuir <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Francesc Barnadas Molins <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 18\/12\/1998<\/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>Alejandro Pedr\u00f3s Abell\u00f3<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: antoni Castells oliveres <\/li>\n<li>Emilio Albi iba\u00f1ez (vocal)<\/li>\n<li>Juan  Francisco Corona ram\u00f3n (vocal)<\/li>\n<li>Luis Alonso gonz\u00e1lez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Francesc Barnadas Molins El objetivo de esta tesis se centra en analizar las ventajas e inconvenientes que [&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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