{"id":78386,"date":"2018-03-09T23:24:02","date_gmt":"2018-03-09T23:24:02","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/planificacion-fiscal-ilegitima-y-normas-antielusivas-en-los-ordenamientos-tributario-de-espana-y-brasil\/"},"modified":"2018-03-09T23:24:02","modified_gmt":"2018-03-09T23:24:02","slug":"planificacion-fiscal-ilegitima-y-normas-antielusivas-en-los-ordenamientos-tributario-de-espana-y-brasil","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-fiscal\/planificacion-fiscal-ilegitima-y-normas-antielusivas-en-los-ordenamientos-tributario-de-espana-y-brasil\/","title":{"rendered":"Planificacion fiscal ilegitima y normas antielusivas en los ordenamientos tributario de espa\u00f1a y brasil"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Pollyana Vilar Mayer <\/strong><\/h2>\n<p>El objeto de la tesis es un estudio de la planificaci\u00f3n fiscal ileg\u00edtima y las normas antielusivas en los ordenamientos de espa\u00f1a y brasil. El punto central del trabajo est\u00e1 constituido por las conductas encaminadas a realizar una planificaci\u00f3n fiscal ileg\u00edtima, lo que se logra  a trav\u00e9s de conductas elusivas il\u00edcitas, tanto en el plano interno como en el internacional, utilizando el derecho espa\u00f1ol como foco principal, ya que nuestro objetivo es poder realizar aportaciones novedosas sobre la materia en brasil a la luz del modelo en espa\u00f1a. la estructura del presente trabajo se desarrolla en tres cap\u00edtulos.  En el cap\u00edtulo i tratamos de la planificaci\u00f3n fiscal ileg\u00edtima abordando el tema de la elusi\u00f3n fiscal, su car\u00e1cter l\u00edcito o il\u00edcito, su elaboraci\u00f3n hist\u00f3rica, las teor\u00edas de defensa y negaci\u00f3n de la autonom\u00eda del fraude a la ley (elusi\u00f3n il\u00edcita) en el ordenamiento legal, sus diferencias y similitudes con otras figuras afines y por \u00faltimo los aspectos generales de la elusi\u00f3n fiscal en el plano internacional. En el cap\u00edtulo ii, nos centramos en el estudio de la elusi\u00f3n fiscal il\u00edcita en los ordenamientos internos de espa\u00f1a y brasil. En el tercer y \u00faltimo cap\u00edtulo de este trabajo, afrontamos el tema de la planificaci\u00f3n fiscal en el contexto internacional, y como l\u00edmite a esta investigaci\u00f3n enfocamos el estudio en las medidas antiabuso para evitar la elusi\u00f3n tributaria entre estados, en concreto, las contenidas en los convenios de doble imposici\u00f3n. se trata de un estudio a fondo de la figura de la \u00abelusi\u00f3n fiscal il\u00edcita\u00bb e sus conclusiones para problemas en concreto, tanto en espa\u00f1a como en brasil, sin configurarse un estudio comparado entre los dos ordenamientos, m\u00e1s bien podr\u00eda decirse que se trata de un estudio paralelo de ambas legislaciones, tanto en el plan interno como en el plan internacional.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Planificacion fiscal ilegitima y normas antielusivas en los ordenamientos tributario de espa\u00f1a y brasil<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Planificacion fiscal ilegitima y normas antielusivas en los ordenamientos tributario de espa\u00f1a y brasil <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Pollyana Vilar Mayer <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 24\/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>Eusebio Gonzalez Garcia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Luis P\u00e9rez de ayala <\/li>\n<li>Javier Perez arraiz (vocal)<\/li>\n<li>perfecto Yebra martul ortega (vocal)<\/li>\n<li>Fernando Serrano anton (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Pollyana Vilar Mayer El objeto de la tesis es un estudio de la planificaci\u00f3n fiscal ileg\u00edtima y [&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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