{"id":183,"date":"2020-01-07T00:03:08","date_gmt":"2020-01-07T00:03:08","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=183"},"modified":"2026-03-30T18:24:51","modified_gmt":"2026-03-30T18:24:51","slug":"conjuntos-economicos-y-conglomerados-analogos-tratamiento-tributario-en-panama-segun-la-normativa-y-el-principio-de-sustancia-sobre-forma","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2020\/01\/07\/conjuntos-economicos-y-conglomerados-analogos-tratamiento-tributario-en-panama-segun-la-normativa-y-el-principio-de-sustancia-sobre-forma\/","title":{"rendered":"Conjuntos econ\u00f3micos y conglomerados an\u00e1logos. Tratamiento tributario en Panam\u00e1, seg\u00fan la normativa y el principio de sustancia sobre forma"},"content":{"rendered":"<p>Memorias de las XXX Jornadas Latinoamericanas de Derecho Tributario | Instituto Latinoamericano de Derecho Tributario, 2018<\/p>\n<p>Se analiza el concepto de grupo econ\u00f3mico como centro de imputaci\u00f3n normativa de los efectos jur\u00eddicos -vgr., tributos- de la realizaci\u00f3n de operaciones econ\u00f3micas demostrativas de capacidad contributiva desde la perspectiva de la Teor\u00eda General del Derecho, se analizan sus consecuencias en la Teor\u00eda General del Tributo y se estudia su incidencia pr\u00e1ctica en el Derecho tributario paname\u00f1o.<\/p>\n<p>Relato nacional por Panam\u00e1 a las XXX Jornadas Latinoamericanas de Derecho Tributario, Uruguay 2018.<\/p>\n<a href='https:\/\/mega.nz\/file\/KUEnGBwY#q7bJfq4_-bXdcmLkTOWnkXotPvLo0WZBtuTKXSQqPL0' class='small-button smallblack' target=\"_blank\">Download<\/a>\n<div 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