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Regimen corporativo y fiscal del ISR de la Sociedad Anónima: Estudio Comparado México y España del ISR

Regimen corporativo y fiscal del ISR de la Sociedad Anónima: Estudio Comparado México y España del ISR

          
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About the Book

Tesis de Maestría del año 2018 en eltema Economía de las empresas - Contabilidad e impuestos, Nota: 9.57, Idioma: Español, Resumen: El presente trabajo contiene los antecedentes y conceptos de las sociedades mercantiles, de la sociedad anónima y del Impuesto sobre la renta. Se abordan las bases jurídicas para la constitución legal de una Sociedad Mercantil haciendo referencia de la Ley General de Sociedades mercantiles (LGSM), donde también se plasman los requisitos para la constitución de una Sociedad Anónima, así como el tratamiento fiscal según el ISR que se establece para este tipo de Sociedad que tributa como persona moral para efectos de la ley. Llevando a cabo un amplio análisis de la Ley del Impuesto Sobre la Renta (LISR), así como de cada uno de los elementos que son fundamentales para la determinación del resultado fiscal, buscando plasmarlos en el caso práctico de la empresa a analizar en este trabajo. Se define a la Sociedad Anónima, sus características y sus transformaciones jurídicas, abordando la LGSM; donde se escudriña dicha Ley para poder conocer la administración y obligaciones jurídicas de la Sociedad Anónima. Se desarrolla el estudio comparado de la Sociedad Anónima entre España y México, donde se analizan los antecedentes, la legislación para su constitución, así como los requisitos fiscales y el tratamiento fiscal del ISR, debido a los estrechos lazos comerciales e históricos que hay entre ambos países. El principal objetivo de este análisis y comparativo es el estudio de la Sociedad Mercantil Unipersonal, la cual entró en vigor en 2016 en México, a diferencia con varios países, entre ellos España; Donde además se llevó a cabo una estancia de investigación para conocer más a fondo la Sociedad Anónima en aquel país. En el Quinto Capítulo Se estudia a la Sociedad por Acciones Simplificadas "SAS", que entró en vigor en 2016 en México por lo que es un tema nuevo, y que en este capítulo se explica ampliamente su legislación y tributación con


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Product Details
  • ISBN-13: 9783668848986
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 152
  • Spine Width: 9 mm
  • Weight: 208 gr
  • ISBN-10: 366884898X
  • Publisher Date: 25 Nov 2018
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Sub Title: Estudio Comparado México y España del ISR
  • Width: 148 mm


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