{"id":86555,"date":"2018-03-10T00:11:12","date_gmt":"2018-03-10T00:11:12","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-tributacion-consolidada-de-los-grupos-de-sociedades-regimen-vigente-y-un-modelo-para-su-reforma\/"},"modified":"2018-03-10T00:11:12","modified_gmt":"2018-03-10T00:11:12","slug":"la-tributacion-consolidada-de-los-grupos-de-sociedades-regimen-vigente-y-un-modelo-para-su-reforma","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-tributacion-consolidada-de-los-grupos-de-sociedades-regimen-vigente-y-un-modelo-para-su-reforma\/","title":{"rendered":"\u00abla tributacion consolidada de los grupos de sociedades. regimen vigente y un modelo para su reforma\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Saenz De Olazagoitia Diaz De Cerio Javier <\/strong><\/h2>\n<p>La memoria doctoral aborda el regimen especial de tributacion previsto para los grupos en el impuesto sobre sociedades: tras un planteamiento del concepto mismo de grupos de sociedades desde un punto de vista jur\u00eddico tributario, se expone la concepci\u00f3n del impuesto mismo y de los principios que deben configurarlo.  con estas premisas, se analiza el proceso de la consolidaci\u00f3n, para determinar en cada caso su adecuaci\u00f3n y, en su caso, proponer una soluci\u00f3n alternativa que respete verdaderamente los presupuestos planteados.  con todo, en definitiva, la tesis propone la modificaci\u00f3n del propio proceso de consolidaci\u00f3n para que pase a fundamentarse en el resultado contable consolidado. Simultaneamente, se propone el acercamiento de los criterios contable-mercantiles y fiscales para a delimitaci\u00f3n de los contornos del grupo. Y, admitido todo esto, se entiende tambi\u00e9n necesario el acercamiento entre las soluciones porpuestas por cada proceso. Por \u00faltimo, se estudia el modo en que las filiales extranjeras se integran en este proceso.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abla tributacion consolidada de los grupos de sociedades. regimen vigente y un modelo para su reforma\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abla tributacion consolidada de los grupos de sociedades. regimen vigente y un modelo para su reforma\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Saenz De Olazagoitia Diaz De Cerio Javier <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Navarra<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 25\/09\/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>Eugenio Simon Acosta<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: sixto Alvarez melcon <\/li>\n<li>Manuel angel L\u00f3pez s\u00e1nchez (vocal)<\/li>\n<li>isabel Garc\u00eda-ovies sarandeses (vocal)<\/li>\n<li>i\u00f1igo Barberena belzunce (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Saenz De Olazagoitia Diaz De Cerio Javier La memoria doctoral aborda el regimen especial de tributacion previsto [&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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