Tesis doctorals> Departament de Dret

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

  • Identification data

    Identifier: TDX:895
    Authors:
    Salassa Boix, Rodolfo Rubén
    Abstract:
    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a solution to the complex issue of the emission rights taxation since the present legislation is insufficient and outdated.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.
  • Others:

    Date: 2011-03-04
    Departament/Institute: Departament de Dret Privat, Processal i Financer Universitat Rovira i Virgili.
    Language: spa
    Identifier: urn:isbn:9788469432310 http://hdl.handle.net/10803/31909
    Source: TDX (Tesis Doctorals en Xarxa)
    Author: Salassa Boix, Rodolfo Rubén
    Director: Urquizu Caballé, Àngel
    Format: application/pdf 610 p.
    Publisher: Universitat Rovira i Virgili
    Keywords: Double taxation agreements Convenios de doble imposción Taxation Fiscalidad Emission allowances Derechos de emisión Kyoto Protocol Protocolo de Kyoto
    Title: La tributación en España de la renta derivada del comercio de derechos de emisión de CO2
    Subject: 34 - Dret
  • Keywords:

    34 - Dret
  • Documents:

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