Aspectos fiscales del mecanismo de desarrollo limpio: contexto y aplicabilidad en Europa y América Latina

Identificador:  TDX:3075

Handle: https://hdl.handle.net/20.500.11797/TDX3075

Autores:  Arrieta Martínez, Marta Irene

Resumen:
The doctoral thesis research main objective is to analyse the aspects in an integral way of the clean development mechanism setup, we include its regulation, regime, characteristics and taxation. Likewise, we place special emphasis on the effective taxation of income associated with business benefits obtained that are related to CDM project activities, or the emission rights trade, in Latin America. The tax systems of the countries included in the thesis are examined, we detail the treatment they grant in their internal legislation to the income obtained or derived from operations related to CDM. In addition, we define the general elements of the OECD, UN double taxation agreement models and business benefits within the scope of the MCOCDE.