{"id":81166,"date":"1999-09-11T00:00:00","date_gmt":"1999-09-11T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-precios-de-transferencia-internacionales-su-tratamiento-tributario\/"},"modified":"1999-09-11T00:00:00","modified_gmt":"1999-09-11T00:00:00","slug":"los-precios-de-transferencia-internacionales-su-tratamiento-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/los-precios-de-transferencia-internacionales-su-tratamiento-tributario\/","title":{"rendered":"Los precios de transferencia internacionales. su tratamiento tributario."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Gemma Sala Galva\u00f1 <\/strong><\/h2>\n<p>Su objetivo ha sido el estudio del principio \u00ab\u00bbarm\u00c2\u00bfs length\u00bb\u00bb, consagrado en los convenios de doble imposici\u00f3n y en las legislaciones internas, como criterio de tributaci\u00f3n de las operaciones vinculadas internacionales.  en la primer parte de la tesis, se analiza la habilitaci\u00f3n de la administraci\u00f3n tributaria a la practica de ajustes primarios o inicales en las bases imponibles declaradas por los contribuyentes vinculados residentes bajo su soberania fiscal con la finalidad de redistribuir los beneficios empresariales obtenidos a traves de tales transacciones con arreglo al valor normal de mercado. tambi\u00e9n se abordan las consecuencias jur\u00eddicas(ajustes secundarios y de conformidad) que algunas legislaciones internas ligan a la aplicaci\u00f3n del principio de plena competencia. En la segunda parte de la tesis, se estudia la bilateralidad de los ajustes como cl\u00e1usula de cierre de las normas sobre precios de transferencia, poniendo de relieve las dificultades materiales y formales que impiden llegar a una soluci\u00f3n \u00ab\u00bbarm\u00c2\u00bfs leugth\u00c2\u00bfen el map que se entable encumplimiento del cdi aplicable y estableciendo el arbitraje vinculante (estudiando el convenio europeo 1990) y los apas como \u00fanicas formo las eficaces para aplicar tal principio.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los precios de transferencia internacionales. su tratamiento tributario.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los precios de transferencia internacionales. su tratamiento tributario. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Gemma Sala Galva\u00f1 <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 09\/11\/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>Juan Mart\u00edn Queralt<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Carlos Palao taboada <\/li>\n<li>victoria Combarros villanueva (vocal)<\/li>\n<li>Mar\u00eda teresa Soler roch (vocal)<\/li>\n<li>Jos\u00e9 vicente Pedraza bochons (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Gemma Sala Galva\u00f1 Su objetivo ha sido el estudio del principio \u00ab\u00bbarm\u00c2\u00bfs length\u00bb\u00bb, consagrado en los convenios [&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":[612,797,1211,6575,979],"tags":[2295,173343,69278,11621,27425,173344],"class_list":["post-81166","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-internacional","category-derecho-internacional-privado","category-derecho-y-legislacion-nacionales","tag-carlos-palao-taboada","tag-gemma-sala-galvan","tag-jose-vicente-pedraza-bochons","tag-juan-martin-queralt","tag-maria-teresa-soler-roch","tag-victoria-combarros-villanueva"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/81166","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=81166"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/81166\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=81166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=81166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=81166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}