{"id":42634,"date":"2018-03-09T09:44:35","date_gmt":"2018-03-09T09:44:35","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-impuesto-sobre-el-patrimonio-en-el-convenio-hispano-argentino\/"},"modified":"2018-03-09T09:44:35","modified_gmt":"2018-03-09T09:44:35","slug":"el-impuesto-sobre-el-patrimonio-en-el-convenio-hispano-argentino","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-impuesto-sobre-el-patrimonio-en-el-convenio-hispano-argentino\/","title":{"rendered":"El impuesto sobre el patrimonio en el convenio hispano-argentino"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mercedes Pel\u00e1ez Marqu\u00e9s <\/strong><\/h2>\n<p>El convenio hispano-argentino para evitar la doble imposici\u00f3n y prevenir la evaci\u00f3n final ha sido ratificado &#8212; la estructura del mcocde, pero apart\u00e1ndose de \u00e9l en determinado &#8212; y acogi\u00e9ndose al mconu. Este \u00fatlimo modelo pretende favorecer a los paises en desarrollo frente a los pa\u00edses desarrollados. como consecuencia de ello, este tratado atribuye la potestad de &#8212; al pais de la fuente o situaci\u00f3n para la mayor\u00eda de lo elemento, patrimoniales. argentina, pese a ello, no podr\u00e1 hacer uso de esta atribuci\u00f3n convencional al contemplar sus propios normas numerosas exenciones para lo no residente (lo cual no sucede con espa\u00f1a) sin embargo, con el fin de que estos beneficios fiscales favorezcan a lo contribuyente no residentes y no al fisco espa\u00f1ol, argentina ha conseguido introducir la cl\u00e1sula \u00abtaxsparing\u00bb como m\u00e9todo de determinado elementos patriomoniales. Argentina no parece tan interesado en la re&#8211; del impuesto patrominial como es incutivar las inversiones en su territorio.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El impuesto sobre el patrimonio en el convenio hispano-argentino<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El impuesto sobre el patrimonio en el convenio hispano-argentino <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mercedes Pel\u00e1ez Marqu\u00e9s <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 15\/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>Joan Pag\u00e9s Galt\u00e9s<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Ferreriro lapatza Jos\u00e9 j. <\/li>\n<li>manuela Fern\u00e1ndez junquera (vocal)<\/li>\n<li> Naveira de casanova gustavo j. (vocal)<\/li>\n<li>Fernando Cervera  torrej\u00f3n (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mercedes Pel\u00e1ez Marqu\u00e9s El convenio hispano-argentino para evitar la doble imposici\u00f3n y prevenir la evaci\u00f3n final ha [&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":[951,612,797,1211,6334,979],"tags":[11812,107000,38822,17656,106999,107001],"class_list":["post-42634","post","type-post","status-publish","format-standard","hentry","category-barcelona","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-internacional","category-derecho-internacional-publico","category-derecho-y-legislacion-nacionales","tag-fernando-cervera-torrejon","tag-ferreriro-lapatza-jose-j","tag-joan-pages-galtes","tag-manuela-fernandez-junquera","tag-mercedes-pelaez-marques","tag-naveira-de-casanova-gustavo-j"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/42634","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=42634"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/42634\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=42634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=42634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=42634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}