Please use this identifier to cite or link to this item: http://hdl.handle.net/10609/44361
Title: Adquisición internacional de empresas
Author: Peris Martínez, José Vicente
Tutor: Oliver Cuello, Rafael
Others: Universitat Oberta de Catalunya
Keywords: start-up
taxation
Issue Date: 7-Jun-2015
Publisher: Universitat Oberta de Catalunya
Abstract: This work wants to analyze and give solutions to any problems that we can find in an international enterprise restructuring. The main fiscal problem that we find is the selling terms. Those terms ban the application of Special Code for Consolidation and Purchase. Another problem is the non-resident company. His objetive is to sell their stake and win money. And it is a Company located on a tax haven. The third problem is the fiscal process of progressive cash payments. Finally, we will try to look for a solution to applicate the Special Code for Consolidation and Purchase. This is better than the Societies General Code.
Language: Spanish
URI: http://hdl.handle.net/10609/44361
Appears in Collections:Treballs finals de carrera, treballs de recerca, etc.

Files in This Item:
File Description SizeFormat 
jperismTFM1015memoria.pdfMemoria del TFM523,88 kBAdobe PDFThumbnail
View/Open
Share:
Export:
View statistics

This item is licensed under a Creative Commons License Creative Commons

by-nc-nd 3.0 Nevezd meg! - Ne add el! - Ne v�ltoztasd! 3.0 Spanyolorsz�g Attribution - Pas d?Utilisation Commerciale - Pas de Modification 3.0 Espagne Erk�nnande-Ickekommersiell-IngaBearbetningar 3.0 Spanien Attribution-NonCommercial-NoDerivs 3.0 Spain Tsebagat?o-E sego ya Kgwebo-T?e sa fetolwego 3.0 Sepania Attribution-Gayriticari-NoDerivs 3.0 ?spanya ??????? ??????????-?? ???????? ?????-??? ???????? ???? 3.0 ??????? Pengiktirafan-BukanKomersial-TiadaTerbitan 3.0 Sepanyol Reco�ecemento-NonComercial-SenObraDerivada 3.0 Espa�a ${Attribution-NonCommercial-NoDerivs} 3.0 ${Spain} Atsaucoties-Nekomerci?ls-Nemain?ts 3.0 Sp?nija Attribution-NonCommercial-NoDerivs 3.0 Spain Attribuzione - Non commerciale - Non opere derivate 3.0 Spagna Attribution-NonCommercial-NoDerivs 3.0 Spain Reconocimiento-NoComercial-SinObraDerivada 3.0 Espa�a ????????? ??????????????????????? ????????????????????????????? ?????? 3.0 ???????? ??-??????-???? 3.0 ??? Attribution-NonCommercial-NoDerivs 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 ???????? Attribution-NonCommercial-NoDerivs 3.0 ??????? Attribution-NonCommercial-NoDerivs (????????? ? ?????????????? ????????????? ? ??? ??????????? ????????????) 3.0 ??????? Priznanje avtorstva-Nekomercialno-Brez predelav 3.0 ?panija Navngivelse-Ikkekommersiell-IngenBearbeidelse 3.0 Spania Paternit� - Pas d'Utilisation Commerciale - Pas de Modification 3.0 Espagne Attribution-NonCommercial-NoDerivs 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 ??????? Atribui��o-Uso n�o-comercial-Vedada a cria��o de obras derivadas 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 Spain Atribuire-Necomercial-F?r?Modific?ri 3.0 Spania Atribuci�n-NoComercial-SinDerivadas 3.0 Espa�a ???- ??? ????? - ?? ?????? 3.0 ??????? Paternit� - Pas d'Utilisation Commerciale - Pas de Modification 3.0 Espagne Reconocimiento-NoComercial-SinObraDerivada 3.0 Espa�a Autorile viitamine + Mitte�riline eesm�rk + Tuletatud teoste keeld 3.0 Hispaania Uznanie autorstwa-U?ycie niekomercyjne-Bez utwor�w zale?nych 3.0 Hiszpania Attribuzione - Non commerciale - Non opere derivate 3.0 Spagna Attribution-NonCommercial-NoDerivs 3.0 Spanj� ?????????-?????????????????-?????????? 3.0 ???? Naamsvermelding-NietCommercieel-GeenAfgeleideWerken 3.0 Spanje Attribution-NonCommercial-NoDerivs 3.0 Spain ???????????-??????????????-????????????????? 3.0 ??????? Atribuci�n-No Comercial-No Derivadas 3.0 Espa�a Atribuite-Nekomerce-Nemodifite 3.0 Hispanujo Attribution-NonCommercial-NoDerivs 3.0 Spain Namensnennung-NichtKommerziell-KeineBearbeitung 3.0 Spanien Uve?te autora-Neu?�vejte d�lo komer?n?-Nezasahujte do d�la 3.0 ?pan?lsko Attribution-NonCommercial-NoDerivs 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 Spain ?????-????? ?? ?????-????? ?????? ?????? 3.0 ???? Attribution-NonCommercial-NoDerivs 3.0 Spain ?????????-??????????????-??? ??????? 3.0 ??????? Attribution-NonCommercial-NoDerivs 3.0 Spain Reconocimiento-NoComercial-SinObraDerivada 3.0 Espa�a ????-????-???? 3.0 ??? ?? - ??? - ???? 3.0 ???? Autorstvo-Nekomercijalno-Bez prerada 3.0 ?panija Attribution-NonCommercial-NoDerivs 3.0 Sp�nn Atribuci�n-NoComercial-SinDerivadas 3.0 Espa�a ?????????-?????????????-??? ?????????? 3.0 ??????? Ghi nh?n c�ng c?a t�c gi? - Phi th??ng m?i - Kh�ng ph�i sinh 3.0 N??c T�y Ban Nha Paternit� - Pas d'Utilisation Commerciale - Pas de Modification 3.0 Espagne Attribution-NonCommercial-NoDerivs 3.0 Spain Navngivelse-IkkeKommerciel-IngenBearbejdelse 3.0 Spanien Atribui��o - N�oComercial - SemDerivados 3.0 Espanha Reconocimiento-NoComercial-SinObrasDerivadas 3.0 Espa�a Attribution-NonCommercial-NoDerivs 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 Ispan? Reconocimiento-NoComercial-SinObraDerivada 3.0 Espa�a Imenovanje-Nekomercijalno-Bez prerada 3.0 ?panjolska Aitortu-EzKomertziala-LanEratorririkGabe 3.0 Espainia Attribution-NonCommercial-NoDerivs 3.0 ??????? Attribution-NonCommercial-NoDerivs 3.0 Spain Erkenning-NieKommersieel-GeenAfleidings 3.0 Spanje Nime�-Ei muutoksia-Ep�kaupallinen 3.0 Espanja Atribui��o-Uso N�o-Comercial-Proibi��o de realiza��o de Obras Derivadas 3.0 Espanha Qaphela Umnikazi-Ungayisebenziseli Ezentengiselwano-Ungasuseli lutho kulokhu 3.0 Espain ????-????-???? 3.0 ??? Autorstvo-Nekomercijalno-Bez prerada 3.0 ?panija Attribution-NonCommercial-NoDerivs 3.0 ???????? Atribusi-NonKomersial-TanpaTurunan 3.0 Spanyol Attribution-NonCommercial-NoDerivs 3.0 Spain Reconeixement-NoComercial-SenseObraDerivada 3.0 Espanya Reconocimiento-NoComercial-SinObraDerivada 3.0 Espa�a Atribuci�n-NoComercial-SinDerivadas 3.0 Espa�a ?????-???-???? 3.0 ??? Namensnennung-NichtKommerziell-KeineBearbeitung 3.0 Spanien Attribution-NonCommercial-NoDerivs 3.0 Spain Attribution-NonCommercial-NoDerivs 3.0 Spain ????? - ??-????????? ??????????? - ??????????? ????? ?????????????? 3.0 ??????? Namensnennung-NichtKommerziell-KeineBearbeitung 3.0 Spanien Attribution-NonCommercial-NoDerivs 3.0 Spain