{"id":90291,"date":"2018-03-10T00:15:42","date_gmt":"2018-03-10T00:15:42","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-tributacion-de-las-matrices-espanolas-por-los-beneficios-procedentes-de-las-filiales-en-el-extranjero\/"},"modified":"2018-03-10T00:15:42","modified_gmt":"2018-03-10T00:15:42","slug":"la-tributacion-de-las-matrices-espanolas-por-los-beneficios-procedentes-de-las-filiales-en-el-extranjero","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-tributacion-de-las-matrices-espanolas-por-los-beneficios-procedentes-de-las-filiales-en-el-extranjero\/","title":{"rendered":"\u00abla tributacion de las matrices espa\u00f1olas por los beneficios procedentes de las filiales en el extranjero\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Esteher Garcia Machancoses <\/strong><\/h2>\n<p>El presente trabajo constituye un estudio sobre la doble imposicion intersocietaria internacional y su correccion cuando las matrices espa\u00f1olas reciben beneficios societarios distribuidos por sus filiales en el extranjero.  el contexto enconomico de globalizacion influye ineluctablemente en la tributacion de los beneficios societarios. La regulacion especifica tiene que respetar las normas internacionales, comunitarias e internas. en este sentido, el presente se erige en una aproximacion axiologica sobre como las medidas correctoras de la doble imposicion internacional deberian ser articuladas. En aras a plantear varios aspectos, el trabajo se divide en tres partes:  -la primera parte se centra en las competencias en materia de imposicion directa entre la comunidad y los estados miembros.  -la segunda parte, estudia los convenios para evitar la doble imposicion celebrados por espa\u00f1a, y mas en concreto, los conflictos de calificacion en aplicaci\u00f3n de los mismos, la directiva comunitaria 90\/435\/cee y la legislacion interna.  -la tercera y ultima parte establece algunas consecuencias juridicas en aplicaci\u00f3n de las medidas unilaterales espa\u00f1olas correctoras de la doble imposicion intersocietaria internacional.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abla tributacion de las matrices espa\u00f1olas por los beneficios procedentes de las filiales en el extranjero\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abla tributacion de las matrices espa\u00f1olas por los beneficios procedentes de las filiales en el extranjero\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Esteher Garcia Machancoses <\/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 24\/05\/2001<\/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>Carmelo Lozano Serrano<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan Mart\u00edn queralt <\/li>\n<li>Mar\u00eda teresa Soler roch (vocal)<\/li>\n<li>alfonso Garcia monco (vocal)<\/li>\n<li>german Oron moratal (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Esteher Garcia Machancoses El presente trabajo constituye un estudio sobre la doble imposicion intersocietaria internacional y 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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