La tributación en España de la renta derivada del comercio de derechos de emisión de CO2

Identificador:  TDX:895

Handle: https://hdl.handle.net/20.500.11797/TDX895

Autors:  Salassa Boix, Rodolfo Rubén

Resum:
The thesis examines the income taxation of the CO2 emission rights trade. This market was adopted by the Kyoto Protocol in order to facilitate the compliance of its environmental objectives and constitutes a legal and commercial phenomenon unknown until recently. As a commercial fact it is subject to taxation The work proposes a solution to the complex issue of the emission rights taxation since the present legislation is insufficient and outdated. This scene is even more complicated because the international implications of this market. In order to that the thesis also studies in detail the Double Taxation Convention between Spain and Argentina and Spain and Italy. The decision to choose this theme focuses on its undeniable current situation. Its innovative character is marked not only by the start of its running (2008) but also by the characteristics that surround it.