{"id":86027,"date":"2018-03-10T00:10:33","date_gmt":"2018-03-10T00:10:33","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-impuesto-sobre-sociedades-en-el-concierto-economico\/"},"modified":"2018-03-10T00:10:33","modified_gmt":"2018-03-10T00:10:33","slug":"el-impuesto-sobre-sociedades-en-el-concierto-economico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-impuesto-sobre-sociedades-en-el-concierto-economico\/","title":{"rendered":"El impuesto sobre sociedades en el concierto economico"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ignacio P\u00e9rez-sierra Arechabala <\/strong><\/h2>\n<p>El presupuesto fundamental de esta tesis doctoral, tal y como se refleja en su t\u00edtulo, es el estudio del impuesto sobre sociedades (is) en el actual concierto econ\u00f3mico entre el estado y el pa\u00eds vasco (cepv), o expresado en t\u00e9rminos m\u00e1s precisos, la investigaci\u00f3n anal\u00edtica de las distintas regulaciones que el actual cepov a lo largo de sus cuatro lustros de vigencia ha articulado para el is, prestando especial atenci\u00f3n a las dos vaertientes, com\u00fan y privativa, del r\u00e9gimen concertado que actualmente se encuentra en vigor para dicho impuesto, al que adem\u00e1s se examina comparativamente con el establecido en el vigente convenio econ\u00f3mico entre el estado y la comunidad foral de navarra.  tambi\u00e9n, y dado que el cepv es el marco general de referencia en el que se encuadra el precitado objeto principal de esta tesis, se incorpora con car\u00e1cter preliminar un an\u00e1lisis sobre dicho pacto econ\u00f3mico en el que se definen los rasgos generales que le caracterizan y se detalla la evoluci\u00f3n que en su conjunto ha tenido desde el momento de su entrada en vigor en 1981.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El impuesto sobre sociedades en el concierto economico<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El impuesto sobre sociedades en el concierto economico <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ignacio P\u00e9rez-sierra Arechabala <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 17\/07\/2000<\/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>Manuel Beldarrain Garin<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 ram\u00f3n (secretario) Urrutia elorza <\/li>\n<li>Francisco Poveca blanco (vocal)<\/li>\n<li> De la hucha celedor Fernando (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ignacio P\u00e9rez-sierra Arechabala El presupuesto fundamental de esta tesis doctoral, tal y como se refleja en su [&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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