{"id":78313,"date":"2018-03-09T23:23:58","date_gmt":"2018-03-09T23:23:58","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-tributacion-internacional-directa-del-comercio-electronico\/"},"modified":"2018-03-09T23:23:58","modified_gmt":"2018-03-09T23:23:58","slug":"la-tributacion-internacional-directa-del-comercio-electronico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-tributacion-internacional-directa-del-comercio-electronico\/","title":{"rendered":"La tributaci\u00f3n internacional directa del comercio electr\u00f3nico"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Barrientos S\u00e1nchez Carlos R. <\/strong><\/h2>\n<p>La tesis analiza profusamente todos los componentes de la tributaci\u00f3n directa del comercio electr\u00f3nico. Examina  los distintos trabajos realizados en los distintos foros internacionales, ocde, uni\u00f3n europea, as\u00ed como el derecho comparado en relaci\u00f3n con el comercio electr\u00f3nico.     los principios b\u00e1sicos de la imposici\u00f3n se tienen en cuenta para delimitar el marco de la tributaci\u00f3n directa, como por ejemplo, no discriminaci\u00f3n, neutralidad, residencia y fuente, etc.     una vez estudiado el estado de la cuesti\u00f3n y los esfuerzos internacionales para alcanzar una tributaci\u00f3n basada en la seguridad jur\u00eddica, se pasa a trabajar en distintos cap\u00edtulos, las cuestiones de residencia tanto de personas f\u00edsicas, como jur\u00eddicas, la tributaci\u00f3n de los c\u00e1nones o regal\u00edas, las distintas posibilidades de organizaci\u00f3n de los negocios, as\u00ed como las reglas de determinaci\u00f3n de la presencia de un establecimiento permanente. No menos importante es el trato que se da a la identidad de las partes, as\u00ed como de los negocios realizados, a los efectos de ver la categor\u00eda de renta obtenida.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La tributaci\u00f3n internacional directa del comercio electr\u00f3nico<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La tributaci\u00f3n internacional directa del comercio electr\u00f3nico <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Barrientos S\u00e1nchez Carlos R. <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 19\/01\/2006<\/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>Fernando Serrano Ant\u00f3n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Cayon galiardo <\/li>\n<li>angeles Garcia frias (vocal)<\/li>\n<li>amelia Gonz\u00e1lez m\u00e9ndez (vocal)<\/li>\n<li>Luis Malvarez pascual (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Barrientos S\u00e1nchez Carlos R. La tesis analiza profusamente todos los componentes de la tributaci\u00f3n directa del comercio [&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":[1],"tags":[168371,79925,7582,168370,7577,168372],"class_list":["post-78313","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-amelia-gonzalez-mendez","tag-angeles-garcia-frias","tag-antonio-cayon-galiardo","tag-barrientos-sanchez-carlos-r","tag-fernando-serrano-anton","tag-luis-malvarez-pascual"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/78313","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=78313"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/78313\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=78313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=78313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=78313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}