Fiscalidad empresarial y doble imposición
Fecha
2014-11-12
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Jaén: Universidad de Jaén
Resumen
[ES]En este trabajo analizamos el problema que genera la doble imposición dentro del Ordenamiento jurídico español. En primer lugar, en el Capítulo I realizaremos un repaso teórico sobre las diferentes clases de doble imposición que podemos encontrar en la actualidad, tanto a nivel interno como internacional. En el Capítulo II, profundizamos en los problemas de doble imposición internacional, señalando cuáles son los métodos que resuelven dichos problemas y estudiando el modelo de convenio de doble imposición internacional de la OCDE y su aplicación al Convenio para evitar la doble imposición entre España y la República Popular de China. Por último, en el Capítulo 3 trataremos de acercarnos al problema que presenta de la doble imposición interna entre la imposición estatal y la imposición local.
[EN]The problem that generates double taxation within the Spanish legal system is analyzed in this paper. The first chapter presents a theoretical overview of the various types of double taxation that can be found today, both internally and internationally. In Chapter II, we look into the problems of international double taxation by establishing the methods that solve these problems and studying the model double taxation convention of the OECD and its application to the agreement for the avoidance of double taxation between Spain and the Republic of China. Finally, in Chapter 3 we will try to approach the problem presented by the internal double taxation between state taxation and local taxation.
[EN]The problem that generates double taxation within the Spanish legal system is analyzed in this paper. The first chapter presents a theoretical overview of the various types of double taxation that can be found today, both internally and internationally. In Chapter II, we look into the problems of international double taxation by establishing the methods that solve these problems and studying the model double taxation convention of the OECD and its application to the agreement for the avoidance of double taxation between Spain and the Republic of China. Finally, in Chapter 3 we will try to approach the problem presented by the internal double taxation between state taxation and local taxation.