{"id":39642,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/precios-de-transferencia-estudio-desde-la-perspectiva-de-las-administraciones-tributarias-y-de-las-empresas-multinacionales\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"precios-de-transferencia-estudio-desde-la-perspectiva-de-las-administraciones-tributarias-y-de-las-empresas-multinacionales","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/precios-de-transferencia-estudio-desde-la-perspectiva-de-las-administraciones-tributarias-y-de-las-empresas-multinacionales\/","title":{"rendered":"Precios de transferencia: estudio desde la perspectiva de las administraciones tributarias y de las empresas multinacionales."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Carlos Herrero Mallol <\/strong><\/h2>\n<p>La tesis tiene un doble objeto. Por un lado, se recopila, actualiza y analiza, rigurosa y cr\u00edticamente, los informes y la normativa m\u00e1s importante en materia de precios de transferencia, desde la perspectiva tributaria. Se trata de un an\u00e1lisis cr\u00edtico. entre otras cosas, se propone: promover la aceptaci\u00f3n de m\u00e9todos objetivos de valoraci\u00f3n (especialmente los basados en f\u00f3rmulas predeterminadas) y, tambi\u00e9n, constituir una organizaci\u00f3n internacional que elabore, promueva y demande la aplicaci\u00f3n de normativa tributaria en la materia (con mayor \u00e1mbito y competencia que la o.C.D.E.).  por otro lado, trata los precios de transferencia mediante modelos de optimizaci\u00f3n por progranaci\u00f3n convexa y an\u00e1lisis factorial de las variables propuestas.  especialmente, incorpora junto a la funci\u00f3n beneficio, las funciones \u00abvalor a\u00f1adido\u00bb y del \u00abvalor en riesgo\u00bb. El modelo m\u00e1s global propuesto integra simult\u00e1neamente las tres funciones objetivo consideradas: beneficios, valor a\u00f1adido y valor en riesgo.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Precios de transferencia: estudio desde la perspectiva de las administraciones tributarias y de las empresas multinacionales.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Precios de transferencia: estudio desde la perspectiva de las administraciones tributarias y de las empresas multinacionales. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Carlos Herrero Mallol <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1999<\/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>Rafael Ortiz Calzadilla<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan  jose Rubio guerrero <\/li>\n<li>Rafael Corona martin (vocal)<\/li>\n<li>maximino Carpio garcia (vocal)<\/li>\n<li>pascual Fernandez Martinez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Carlos Herrero Mallol La tesis tiene un doble objeto. Por un lado, se recopila, actualiza y analiza, [&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":[82,612,797,979,6838],"tags":[101897,13614,17985,101898,17988,68978],"class_list":["post-39642","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","category-politica-fiscal-y-hacienda-publica-nacionales","tag-carlos-herrero-mallol","tag-juan-jose-rubio-guerrero","tag-maximino-carpio-garcia","tag-pascual-fernandez-Martinez","tag-rafael-corona-martin","tag-rafael-ortiz-calzadilla"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/39642","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=39642"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/39642\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=39642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=39642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=39642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}