{"id":544,"date":"2020-01-11T13:30:47","date_gmt":"2020-01-11T13:30:47","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=544"},"modified":"2026-03-30T18:39:55","modified_gmt":"2026-03-30T18:39:55","slug":"la-elusion-tributaria","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2020\/01\/11\/la-elusion-tributaria\/","title":{"rendered":"La elusi\u00f3n tributaria"},"content":{"rendered":"

Revista de Derecho Tributario Nro. 122 | Asociaci\u00f3n Venezolana de Derecho Tributario, 2009<\/p>\n

El art\u00edculo, presentado como relato nacional por Venezuela a las XXIV Jornadas del Instituto Latinoamericano de Derecho Tributario (ILADT), estudia el fen\u00f3meno de la elusi\u00f3n tributaria bajo el esquema de los \u00abil\u00edcitos at\u00edpicos\u00bb (Manuel Atienza – Juan Ruiz Manero). Sobre esa base, se intenta una sistematizaci\u00f3n conceptual entre la elusi\u00f3n y otras figuras similares (econom\u00eda de opci\u00f3n, negocio indirecto, fraude a la ley tributaria, evasi\u00f3n, simulaci\u00f3n, fraude), as\u00ed como una aproximaci\u00f3n a las manifestaciones internacionales del fen\u00f3meno y a las posibles t\u00e9cnicas de soluci\u00f3n del problema.<\/p>\nDownload<\/a>\n

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Revista de Derecho Tributario Nro. 122 | Asociaci\u00f3n Venezolana de Derecho Tributario, 2009 El art\u00edculo, presentado como relato nacional por Venezuela a las XXIV Jornadas del Instituto Latinoamericano de Derecho Tributario (ILADT), estudia el fen\u00f3meno de la elusi\u00f3n tributaria bajo el esquema de los \u00abil\u00edcitos at\u00edpicos\u00bb (Manuel Atienza – Juan Ruiz Manero). Sobre esa base, […]<\/p>\n

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