{"id":9447,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/problemas-en-las-fusiones-transfronterizas-entre-empresas-en-la-comunidad-europea\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"problemas-en-las-fusiones-transfronterizas-entre-empresas-en-la-comunidad-europea","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/problemas-en-las-fusiones-transfronterizas-entre-empresas-en-la-comunidad-europea\/","title":{"rendered":"\u00abproblemas en las fusiones transfronterizas entre empresas en la comunidad europea\u00bb."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Saldarriaga Guerra Gino Alberto <\/strong><\/h2>\n<p>Los problemas fiscales en las fusiones transfronterizas de empresas en el ambito de la comunidad europea tienen relacion directa con el proceso de armonizacion de las normativas fiscales nacionales de los estados miembros, en cuanto a que, de los mecanismos que se utilicen a efectos de aproximar la legislacion fiscal sobre sociedades, dependera de que dicha aproximacion sea realmente efectiva. En el trabajo se sostiene que, en las actuales circunstancias, un proceso de competencia fiscal no solo es inevitable sino, sobre todo, puede ser conveniente bajo ciertas condiciones previstas en el tratado de la union europea. Si la operatividad de un regimen fiscal comun aplicable a las fusiones transfronterizas depende del nivel de aproximacion normativa, el desarrollo del trabajo depende, en gran medida, del estudio que se haga de las legislaciones fiscales sobre fusiones. Se revisan asi, los regimenes fiscales y mercantiles nacionales vigentes en los estados miembros. En cuanto a la directiva 90\/434, de 23 de julio de 1990, se sostiene su urgente modificacion y el desarrollo de un regimen integral que permita su aplicabilidad. Esto supone regimenes mercantil y laboral relativos a fusiones transfronterizas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abproblemas en las fusiones transfronterizas entre empresas en la comunidad europea\u00bb.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abproblemas en las fusiones transfronterizas entre empresas en la comunidad europea\u00bb. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Saldarriaga Guerra Gino Alberto <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Navarra<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1995<\/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: Faustino Cord\u00f3n Moreno <\/li>\n<li>Jos\u00e9 Mar\u00eda Mar\u00edn Quemada (vocal)<\/li>\n<li>\u00e1ngel Luis L\u00f3pez Roa (vocal)<\/li>\n<li>Eduardo Mar\u00eda Valpuesta Gastaminza (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Saldarriaga Guerra Gino Alberto Los problemas fiscales en las fusiones transfronterizas de empresas en el ambito de [&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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