{"id":4366,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1994\/01\/01\/los-establecimientos-permanentes-estudio-juridico-tributario\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"los-establecimientos-permanentes-estudio-juridico-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/los-establecimientos-permanentes-estudio-juridico-tributario\/","title":{"rendered":"Los establecimientos permanentes. estudio juridico-tributario"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Gildemeister Ruiz Huidobro Alfredo <\/strong><\/h2>\n<p>La finalidad del presente trabajo es el estudio del concepto y tratamiento de los beneficios obtenidos por un establecimiento permanente, especialmente en la legislacion fiscal espa\u00f1ola. El trabajo se encuentra dividido en tres capitulos. En el primer capitulo se estudia, en general, el tratamiento de los no residentes en la legislacion fiscal espa\u00f1ola en donde el establecimiento permanente constituye una modalidad de tributacion dentro del tratamiento de los no residentes.  el segundo capitulo estudia el concepto de establecimiento permanente a partir de los modelos internacionales y convenios de doble imposicion hasta llegar a la ley espa\u00f1ola con sus tres modalidades de establecimientos permanentes. El tercer y ultimo capitulo estudia el tratamiento de los beneficios del establecimiento permanente.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los establecimientos permanentes. estudio juridico-tributario<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los establecimientos permanentes. estudio juridico-tributario <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Gildemeister Ruiz Huidobro Alfredo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Navarra<\/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>Eugenio Simon Acosta<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Faustino Cord\u00f3n Moreno <\/li>\n<li>I\u00f1igo Barberena Belzunce (vocal)<\/li>\n<li>Eduardo Mar\u00eda Valpuesta Gastaminza (vocal)<\/li>\n<li>Ana Mar\u00eda Mu\u00f1oz Merino (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Gildemeister Ruiz Huidobro Alfredo La finalidad del presente trabajo es el estudio del concepto y tratamiento de 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