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El Tratamiento Fiscal De La Economia Colaborativa En Relacion Con El Alojamiento De Viviendas Turisticas
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Book Synopsis El tratamiento fiscal de la economía colaborativa en relación con el alojamiento de viviendas turísticas by : Belén Bahía Almansa
Download or read book El tratamiento fiscal de la economía colaborativa en relación con el alojamiento de viviendas turísticas written by Belén Bahía Almansa and published by . This book was released on 2019 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Las viviendas de uso turístico by : María Herminia Campuzano Tomé
Download or read book Las viviendas de uso turístico written by María Herminia Campuzano Tomé and published by Editorial Reus. This book was released on 2021-07-01 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: El progresivo e imparable éxito alcanzado en los últimos años por el alojamiento de corta estancia en viviendas particulares destinadas a un uso turístico ha provocado, sobre todo en ciudades con notable afluencia turística, un importante impacto social y económico que afecta directamente a los derechos e intereses de terceros ajenos a la relación contractual, y suscita graves enfrentamientos y litigios entre los profesionales del sector de alojamiento turístico, los propietarios de las viviendas cedidas en alquiler y las empresas que actúan como soporte de las plataformas de alojamiento colaborativo. La entidad de los derechos en conflicto (derecho a la vivienda, derecho a la libertad de empresa, derecho de propiedad, derecho al medioambiente…), si bien motiva que no sea fácil determinar la prevalencia de unos sobre otros, exige que cualquier limitación y restricción que se imponga a unos en favor de otros esté clara y objetivamente justificada. No ha sido este el camino seguido en nuestro ordenamiento jurídico en el que, so pretexto de defender el «interés general» y de luchar contra las «externalidades negativas», identificadas con la saturación de determinados espacios y servicios públicos, con la pérdida de identidad de las ciudades y con el alza de los precios de la vivienda en las áreas centrales, los legisladores han aprobado normas que exceden claramente de sus competencias y limitan en exceso el derecho individual de propiedad y el de libertad de empresa.
Book Synopsis Las viviendas vacacionales: entre la economía colaborativa y la actividad mercantil. by :
Download or read book Las viviendas vacacionales: entre la economía colaborativa y la actividad mercantil. written by and published by Midac, SL. This book was released on 2019-05-13 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Los incesantes y veloces avances sociales y tecnológicos a los que nos enfrentamos actualmente están suponiendo un cambio en los patrones de consumo de nuestra sociedad. En el ámbito del arrendamiento de viviendas con fines turísticos, tales avances tecnológicos han propiciado su expansión gracias al desarrollo de plataformas digitales que difunden, facilitan y simplifican el proceso de contratación. A ello deben sumarse las transformaciones sociales fruto del auge de la economía colaborativa y que influyen significativamente en un segmento importante de turistas que prefieren las viviendas vacacionales al alojamiento tradicional (hotelero o extrahotelero).El proceso expansivo de esta modalidad alojativa, ha supuesto su inclusión en las agendas legislativas. Esta circunstancia plantea, de entrada, el interrogante de si el arrendamiento con fines turístico debe ser considerado una modalidad de la economía colaborativa o si, por el contrario, estamos ante una actividad económica más. Por otra parte, la perspectiva regulatoria plantea además una serie de problemas en torno a la cuestión competencial, pues se produce una disociación entre aquellas materias susceptibles de regulación por el legislador nacional y aquellas otras que deben ser acometidas por el legislador autonómico. Precisamente, y desde el año 2013, el panorama normativo autonómico presenta un mosaico de regulaciones de variado carácter, si bien en líneas generales todas convergen en restringir la actividad de arrendamiento de viviendas de uso turístico. Una tendencia que ha terminado calando en la reciente modificación de las Leyes de Arrendamiento Urbano y de Propiedad Horizontal operada por el Real Decreto-ley 21/2018, de 14 de diciembre, de medidas urgentes en materia de vivienda y alquiler. A todo ello se suman las ordenanzas municipales, cada vez más restrictivas con la explotación de esta modalidad turística.Este cúmulo de circunstancias ha propiciado el nacimiento de esta obra en la que ofrecemos una visión interdisciplinar y transversal del fenómeno de las viviendas vacacionales o con fines turísticos, y en la que trataremos de dar respuesta a las numerosas incógnitas que plantea.
Book Synopsis Turismo, vivienda y economía colaborativa by :
Download or read book Turismo, vivienda y economía colaborativa written by and published by . This book was released on 2020 with total page 663 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Viviendas de uso turístico by : Guillermo Cerdeira Bravo de Mansilla
Download or read book Viviendas de uso turístico written by Guillermo Cerdeira Bravo de Mansilla and published by Editorial Reus. This book was released on 2018-06-06 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hace tiempo que la cesión de viviendas con una finalidad turística viene provocando un debate social, económico y jurídico, en el que están implicados los particulares, el sector de la hostelería tradicional, y la propia Administración autonómica y local. Los problemas que giran en torno a la cesión de viviendas para su uso turístico son multidisciplinares, y ofrecen conexiones con diversas ramas del Derecho. La presente monografía, realizada toda ella por especialistas en la materia, profundiza en todos y cada uno de los problemas, ofreciendo soluciones concretas en función de los intereses en juego.
Book Synopsis El sector turístico español by : Raquel, Álamo Cerrillo
Download or read book El sector turístico español written by Raquel, Álamo Cerrillo and published by J.M Bosch. This book was released on 2018-03-01 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: La importancia del sector turístico en España es innegable, puesto que su aportación al PIB supera el 10%, siendo, por tanto, una fuente significativa de creación de empleo y riqueza para la economía española. De ahí, que la realización un análisis jurídico-tributario del mismo adquiera relevancia en la actualidad, ya que se trata de un sector vulnerable a la situación económico nacional e internacional, pues sus ingresos dependen de la capacidad económica de los ciudadanos-contribuyentes. Por ello, parece adecuado analizar si el sistema tributario español, tanto desde el ámbito de la fiscalidad directa como indirecta, recogen una normativa fiscal específica para el sector o incluyen determinados beneficios fiscales que lo protejan ante los ciclos económicos, que sirvan para asentar y favorecer el desarrollo de un sector clave de la economía española.
Book Synopsis Turismo, vivienda y economía colaborativa by : Pedro A. Munar Bernat
Download or read book Turismo, vivienda y economía colaborativa written by Pedro A. Munar Bernat and published by . This book was released on 2020 with total page 663 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tourism in National Parks and Protected Areas by : Paul F. J. Eagles
Download or read book Tourism in National Parks and Protected Areas written by Paul F. J. Eagles and published by CABI. This book was released on 2002 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the state of the art of tourism planning and management in national parks and protected areas. It also provides guidelines for best practice in tourism operations. Other objectives are to: Describe case studies and guidelines that contribute to conservation of biological diversity; consider the role of local communities within or near these areas; outline the development of tourism infrastructure and services; discuss visitor management; provide guidelines to enhance the quality of the tourism experience. The focus is global and the book will appeal to both academics and practitioners.
Book Synopsis Tax Challenges Arising from Digitalisation – Interim Report 2018 by : Collectif
Download or read book Tax Challenges Arising from Digitalisation – Interim Report 2018 written by Collectif and published by OECD. This book was released on 2018-05-29 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
Download or read book Best of the Grapevine written by and published by . This book was released on 1985 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Holism and Evolution by : Jan Christiaan Smuts
Download or read book Holism and Evolution written by Jan Christiaan Smuts and published by . This book was released on 1926 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis About Star Architecture by : Nadia Alaily-Mattar
Download or read book About Star Architecture written by Nadia Alaily-Mattar and published by Springer Nature. This book was released on 2020-03-16 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cities across the world have been resorting to star architects to brand their projects, spark urban regeneration and market the city image internationally. This book shifts the attention from star architects to star architecture, arguing that the process of deciding about and implementing relevant architectural and urban projects is not the product of any single actor. Star architecture can, in fact, be better studied and understood as assembled by multiple actors and in its relationship with urban transformation. In its 18 chapters, the book presents a multidisciplinary collection of expert contributions in the fields of urban planning, architecture, media studies, urban economics, geography, and sociology, consistently brought together for the first time to deal with this topic. Through a vast array of case studies and analytical techniques touching over 20 cities in Europe, the book shows the positive and more problematic impacts of star architecture with reference to the preservation of built heritage, tourism and media. The book will be of interest to architects, sociologists, urban planners, and public administrators.
Book Synopsis The Future of Development by : Gustavo Esteva
Download or read book The Future of Development written by Gustavo Esteva and published by Policy Press. This book was released on 2013-10-09 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: On January 20, 1949 US President Harry S. Truman officially opened the era of development. On that day, over one half of the people of the world were defined as "underdeveloped" and they have stayed that way ever since. This book explains the origins of development and underdevelopment and shows how poorly we understand these two terms. It offers a new vision for development, demystifying the statistics that international organizations use to measure development and introducing the alternative concept of buen vivir: the state of living well. The authors argue that it is possible for everyone on the planet to live well, but only if we learn to live as communities rather than as individuals and to nurture our respective commons. Scholars and students of global development studies are well-aware that development is a difficult concept. This thought-provoking book offers them advice for the future of development studies and hope for the future of humankind.
Book Synopsis The Imperial Mode of Living by : Ulrich Brand
Download or read book The Imperial Mode of Living written by Ulrich Brand and published by Verso Books. This book was released on 2021-01-26 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our Unsustainable Life: Why We Can't Have Everything We Want With the concept of the Imperial Mode of Living, Brand and Wissen highlight the fact that capitalism implies uneven development as well as a constant and accelerating universalisation of a Western mode of production and living. The logic of liberal markets since the 19thCentury, and especially since World War II, has been inscribed into everyday practices that are usually unconsciously reproduced. The authors show that they are a main driver of the ecological crisis and economic and political instability. The Imperial Mode of Living implies that people's everyday practices, including individual and societal orientations, as well as identities, rely heavily on the unlimited appropriation of resources; a disproportionate claim on global and local ecosystems and sinks; and cheap labour from elsewhere. This availability of commodities is largely organised through the world market, backed by military force and/or the asymmetric relations of forces as they have been inscribed in international institutions. Moreover, the Imperial Mode of Living implies asymmetrical social relations along class, gender and race within the respective countries. Here too, it is driven by the capitalist accumulation imperative, growth-oriented state policies and status consumption. The concrete production conditions of commodities are rendered invisible in the places where the commodities are consumed. The imperialist world order is normalized through the mode of production and living.
Book Synopsis Permanent Establishment by : Arvid Aage Skaar
Download or read book Permanent Establishment written by Arvid Aage Skaar and published by Kluwer Law International B.V.. This book was released on 2020-06-19 with total page 957 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.
Book Synopsis Housing by People by : John F. C. Turner
Download or read book Housing by People written by John F. C. Turner and published by London : Marion Boyars. This book was released on 1976 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: A unique contribution to housing theory and practice that presents alternative ideas for what has become one of the most pressing of contemporary problems.
Book Synopsis Political Ecology of Tourism by : Mary Mostafanezhad
Download or read book Political Ecology of Tourism written by Mary Mostafanezhad and published by Routledge. This book was released on 2016-01-08 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why has political ecology been assigned so little attention in tourism studies, despite its broad and critical interrogation of environment and politics? As the first full-length treatment of a political ecology of tourism, the collection addresses this lacuna and calls for the further establishment of this emerging interdisciplinary subfield. Drawing on recent trends in geography, anthropology, and environmental and tourism studies, Political Ecology of Tourism: Communities, Power and the Environment employs a political ecology approach to the analysis of tourism through three interrelated themes: Communities and Power, Conservation and Control, and Development and Conflict. While geographically broad in scope—with chapters that span Central and South America to Africa, and South, Southeast, and East Asia to Europe and Greenland—the collection illustrates how tourism-related environmental challenges are shared across prodigious geographical distances, while also attending to the nuanced ways they materialize in local contexts and therefore demand the historically situated, place-based and multi-scalar approach of political ecology. This collection advances our understanding of the role of political, economic and environmental concerns in tourism practice. It offers readers a political ecology framework from which to address tourism-related issues and themes such as development, identity politics, environmental subjectivities, environmental degradation, land and resources conflict, and indigenous ecologies. Finally, the collection is bookended by a pair of essays from two of the most distinguished scholars working in the subfield: Rosaleen Duffy (foreword) and James Igoe (afterword). This collection will be valuable reading for scholars and practitioners alike who share a critical interest in the intersection of tourism, politics and the environment