Tesis doctorals> Departament de Dret

Aspectos jurídico-tributarios del fideicomiso. Especial atención a los países de la Comunidad Andina

  • Identification data

    Identifier: TDX:1092
    Authors:
    Villca Pozo, Milenka
    Abstract:
    This thesis examines the tax and legal aspects of the trust in the countries of the Andean Community. The trust institution was introduced in the Andean countries under the influence of anglo-american trust and nowadays is a practical mechanism for family wealth management, financial and business property of others owners. Due to the flexible and versatile of these figure, practical applications that the particulars made with this contract are many and, as such, have their tax implications. From this point of view, the work deals with a detailed examination of the civilian, commercial and administrative elements that are mixed in its structure, and thereafter, the income taxation of the trust, with emphasis on the tax implications presenting the figure. The thesis makes a proposal for resolution regarding the direct and indirect taxation of the trust, since the current legislation is insufficient. While in some countries of this regional organization the legislation is becoming clearer on their tax treatment, in others countries there are not clarification on these aspects.
  • Others:

    Date: 2012-06-18
    Departament/Institute: Departament de Dret Privat, Processal i Financer Universitat Rovira i Virgili.
    Language: spa
    Identifier: http://hdl.handle.net/10803/84039
    Source: TDX (Tesis Doctorals en Xarxa)
    Author: Villca Pozo, Milenka
    Director: Urquizu Caballé, Àngel
    Format: application/pdf 599 p.
    Publisher: Universitat Rovira i Virgili
    Keywords: Trust Comunitat Andina Impostos Tributs Negoci fiduciario Fideïcomís
    Title: Aspectos jurídico-tributarios del fideicomiso. Especial atención a los países de la Comunidad Andina
    Subject: 346 - Dret econòmic 34 - Dret
  • Keywords:

    346 - Dret econòmic
    34 - Dret
  • Documents:

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