{"id":5657,"date":"2022-06-27T14:17:45","date_gmt":"2022-06-27T17:17:45","guid":{"rendered":"https:\/\/estudioaltamirano.com\/?post_type=portfolio&#038;p=5657"},"modified":"2022-06-27T15:36:26","modified_gmt":"2022-06-27T18:36:26","slug":"temas-atuais-em-direito-tributario-internacional","status":"publish","type":"portfolio","link":"https:\/\/estudioaltamirano.com\/en\/proyecto\/temas-atuais-em-direito-tributario-internacional\/","title":{"rendered":"Direito Tribut\u00e1rio Internacional"},"content":{"rendered":"<p><strong>Temas Atuais em Direito Tribut\u00e1rio Internacional<\/strong><\/p>\n<p><strong>Habitus Editorial, 2022.<\/strong><\/p>\n<p>En esta obra colectiva el Dr. Alejandro C. Altamirano publica el cap\u00edtulo<strong> \u201cLas Sociedades Conducto y la Doble no imposici\u00f3n internacional en el Derecho tributario argentino. (Recalificaci\u00f3n de la planificaci\u00f3n tributaria).<\/strong><\/p>\n<p>Este trabajo se origina en el fallo de la Corte Suprema de Justicia de la Naci\u00f3n (CSJN) Argentina que resolvi\u00f3 sobre dos figuras pol\u00e9micas en materia de Derecho tributario internacional como son las Sociedades Conducto y el concepto de Doble No Imposici\u00f3n Internacional.<\/p>\n<p>Espec\u00edficamente trata sobre el fallo \u201cMolinos R\u00edo de la Plata S.A. c\/ Direcci\u00f3n General Impositiva s\/ recurso directo de organismo externo\u201d (en adelante, \u201cMolinos Argentina\u201d) del 2.9.2021 a trav\u00e9s del cual se confirm\u00f3 la pretensi\u00f3n del Fisco nacional contra un contribuyente a quien le cuestion\u00f3 el planeamiento tributario realizado a trav\u00e9s de la utilizaci\u00f3n de una sociedad incorporada en la Rep\u00fablica de Chile que gozaba de un tratamiento tributario exentivo y aprovechando adem\u00e1s los efectos de la aplicaci\u00f3n del Convenio argentino chileno para Evitar la Doble Imposici\u00f3n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cLas Sociedades Conducto y la Doble no imposici\u00f3n internacional en el Derecho tributario argentino&#8221;<\/p>\n","protected":false},"featured_media":5660,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"portfolio_cat":[],"portfolio_skills":[],"class_list":["post-5657","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Direito Tribut\u00e1rio Internacional - Altamirano &amp; 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