{"id":78870,"date":"2018-03-09T23:24:35","date_gmt":"2018-03-09T23:24:35","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/royalties-y-transferencias-de-tecnologia-en-los-convenios-de-doble-imposicion-internacional\/"},"modified":"2018-03-09T23:24:35","modified_gmt":"2018-03-09T23:24:35","slug":"royalties-y-transferencias-de-tecnologia-en-los-convenios-de-doble-imposicion-internacional","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/royalties-y-transferencias-de-tecnologia-en-los-convenios-de-doble-imposicion-internacional\/","title":{"rendered":"Royalties y transferencias de tecnolog\u00eda en los convenios de doble imposicion internacional"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Alejandro Garcia Heredia <\/strong><\/h2>\n<p>En esta tesis doctoral se analiza el concepto de c\u00e1nones o royalties desde una doble perspectiva. Por un lado se aborda la definici\u00f3n que figura en el art. 12 del modelo de convenio de la ocde y de su comentario y, por otro, los problemas de interpretaci\u00f3n que plantean estas clases de rentas en los convenios espa\u00f1oles de doble imposici\u00f3n, analizando las decisiones administrativas y judiciales que existen en nuestro pa\u00eds. El primer cap\u00edtulo realiza un examen general del concepto de c\u00e1nones en la fiscalidad internacional y de los problemas de interpretaci\u00f3n y calificaci\u00f3n que plantean estas rentas en los convenios de doble imposici\u00f3n. Los cap\u00edtulos segundo, tercero y cuarto constituyen la parte principal de la tesis y analizan en profundidad las cuestiones que plantean los c\u00e1nones en relaci\u00f3n con las distintas modalidades de propiedades intangibles (programas de ordenador y derechos de autor -cap\u00edtulo ii- y know-how -cap\u00edtulo iii) y el arrendamiento de equipos industriales (cap\u00edtulo iv). Igualmente se ha dedicado un cap\u00edtulo espec\u00edfico (cap\u00edtulo v) a estudiar el concepto de canon en otras fuentes, como son el derecho comunitario, otros modelos de convenio distintos del de la ocde y diversos convenios multilaterales para luchar contra la doble imposici\u00f3n. Por \u00faltimo, se incluye un cap\u00edtulo de conclusiones en el que el autor no se limita a resumir lo expuesto en los cap\u00edtulos precedentes, sino que realiza una serie de razonamientos generales y propuestas sobre la materia, destacando la necesidad de modificar la definici\u00f3n de canon en la ocde y su comentario.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Royalties y transferencias de tecnolog\u00eda en los convenios de doble imposicion internacional<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Royalties y transferencias de tecnolog\u00eda en los convenios de doble imposicion internacional <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Alejandro Garcia Heredia <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Oviedo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 27\/02\/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>Manuela Fernandez Junquera<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 manuel Tejerizo l\u00f3pez <\/li>\n<li>jacques Malherbe (vocal)<\/li>\n<li>kes Van raad (vocal)<\/li>\n<li>Mar\u00eda teresa Soler roch (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Alejandro Garcia Heredia En esta tesis doctoral se analiza el concepto de c\u00e1nones o royalties desde una [&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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