PhD María Milagros Sieiro Constenla  

(TIT-UN)

Department Economics
Knowledgment area Applied Economics
Contacto UDC directory
Scopus6508058292

Teaching

Subjects taught

This section shows the teaching given in degrees, masters and other officers studies in last 6 years.

Subject and involved studies Distance hours Total hours
Final Year Dissertation 0 0.5
Final Year Dissertation 0 25.5
Final Year Dissertation
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
0 1
Public Finance: Advanced Business Taxation 0 11
Spanish Public Finance: the Tax System 0 102
Work Placement 0 9
Subject and involved studies Distance hours Total hours
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 20
Public Finance: Advanced Business Taxation
Degree in Bussiness Administration
0 11
Spanish Public Finance: the Tax System
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 133
Subject and involved studies Distance hours Total hours
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 48
Public Finance: Advanced Business Taxation
Degree in Bussiness Administration
0 34
Spanish Public Finance: the Tax System
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 88
Subject and involved studies Distance hours Total hours
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 48
Public Finance: Advanced Business Taxation
Degree in Bussiness Administration
0 22
Spanish Public Finance: the Tax System
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 100
Subject and involved studies Distance hours Total hours
Accounting-Tax Organization of the Company
Master's in Business Legal Advising
0 5
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 32
Public Finance: Advanced Business Taxation
Degree in Bussiness Administration
0 22
Spanish Public Finance: the Tax System
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 104
Subject and involved studies Distance hours Total hours
Accounting-Tax Organization of the Company
Master's in Business Legal Advising
0 5
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 20
Public Finance: Advanced Business Taxation
Degree in Bussiness Administration
0 22
Spanish Public Finance: the Tax System
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 130
Work Placement
Degree in Bussiness Administration
0 6
Work Placement
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Degree in Business Studies
0 2

Defined tutoring by teacher for 2024/2025 academic course.

Faculty of Economics and Business

Quarter Day Site
1st quarter Monday
10:00 a 11:00
Despacho 307
1st quarter Monday
18:30 a 20:30
Despacho 307
2nd quarter Wednesday
10:00 a 11:00
Despacho 307
2nd quarter Wednesday
12:00 a 14:00
Despacho 307

EOG works and final master thesis directed

Directed or codirected by current teacher since 2013 year.

Financial Transaction Tax
Foreign Securities Holding Entities
Limitation of the deducibility of financial expenses as an anti-circumvention measure
Taxation in the investment area. Study on housing, shares and cryptocurrencies
Taxation of digital and financial transactions
The problem of international double taxation: Double Taxation Convention. Agreement between Spain and the United States
Action 2 on BEPS and its impact on tax systems
Analysis of Action 1 of BEPS Project: tax challenges arising from digital economy
Environmental taxation. Suitability of Green Tax Reform in Spain and Europe
Eradicating Base Erosion and Profit Shifting: Countering Interest Deductions and Harmful Practices
Influence of BEPS Action 5 on Patent Box regimes
International Juridical Double Taxation regarding the Spanish Income Tax (IRPF)
Merger’s tax regime in the UE and Spain, and anti abuse rules
Review of connection points in international taxation: figures of fiscal residence and permanent establishment (McDonald´s)
Taxation in the rise of robotization: Sustainability of the Social Security system
Taxation of virtual currencies under Action 1 of the BEPS Plan
The particular case of the Agreement for avoiding the Double Taxation Spain-Panama
Action Plan on BEPS application and CFC rules
Anti-elusion measures in the frame of BEPS. The specific case of transfer prices
BEPS project, particular case of permanent establishment
Tax Havens: Territories of low and null taxation. The case of a non-tax haven: Ireland
The figure of the Permanent Establishment facing the new challenges of the digital economy. A particular case: Airbnb
The problem of international double taxation. An approach to business activity abroad
"Measures to prevent its circumvention on BEPS: the particular case of the deduction of interest expenses"
Internal Double Taxation
Profit adjustment of associated companies. The EU Arbitration Convention
Tax Havens
Tax havens. A particular case: the evolution of Andorra

Research results

Select merit type and year to query research merits.

La Fiscalidad ante el accidente del buque Prestige. Análisis del impacto de las medidas adoptadas. Configuración de un Modelo Fiscal Activo

Funding entity Secretaria Xeral de Investigación e Desenvolvemento Tecnolóxico
Type Proyecto Otros Programas
Dates From 16/10/2003 to 15/10/2005

Incidencia de la normativa comunitaria en los procesos de concentración empresarial en la economía gallega

Type Proyecto Otros Programas
Dates From 23/05/2001 to 23/05/2002

Incidencia de la normativa comunitaria en los procesos de concentración empresarial en la economía gallega

Type Proyecto Otros Programas
Dates From 19/05/2000 to 19/05/2001

La fiscalidad de las operaciones de reestructuración empresarial.

Authors Mª Milagros Sieiro Constenla
Journal Anuario da Facultade de Dereito da Universidade da Coruña Num. 5 (pages 835 to 851)

La fiscalidad ante la sociedad de la información.

Authors Mª Milagros Sieiro Constenla
Journal CIBER-LAW Num. 11 (pages 0 to 0)

La aplicación de las Normas de Valoración de las Operaciones vinculadas a las Variaciones Patrimoniales en la Ley 61/1978, de 27 de Diciembre. Sentencia del Tribunal Supremo de 8 de Octubre de 1999

Authors Mª Milagros Sieiro Constenla
Journal Anuario da Facultade de Dereito da Universidade da Coruña Num. 4 (pages 581 to 590)

La fiscalidad ante situaciones catastróficas. El caso Prestige

Authors Mª Milagros Sieiro Constenla. Ignacio Fernández Fernandez
Book El impacto del Prestige. Ánálisis y evaluación de los daños causados por el accidente del Prestige y dispositivos para la regeneración medioambiental y recuperación económica de Galicia
Vol. - Publishing: Instituto de Estudios Económicos de Galicia.
ISBN: 84-95892-08-01
Pages From 587 to 0

La incidencia del régimen especial de las operaciones de reestructuración empresarial en el marco de la economía Gallega.

Authors Mª Milagros Sieiro Constenla
Book Galicia y su proyección exterior. Homenaje a Manuel Guitián.
Vol. - Publishing: C. Economistas España.
ISBN: C-1.115/2001
Pages From 291 to 310

La fiscalidad ante situaciones catastróficas
VI Jornadas de Política Económica.
National

Authors Ignacio Fernández Fernandez, Mª Milagros Sieiro Constenla
Place Barcelona (España)

La actividad pesquera en la Unión Europea. Un modelo fiscal
V Reunión de Economía Mundial
National

Authors Mª Milagros Sieiro Constenla, Ignacio Fernández Fernandez
Place Sevilla (España)

La fiscalidad ante situaciones catastróficas. El caso Prestige
XVII Reunión Asepelt 2003
National

Authors Mª Milagros Sieiro Constenla, Ignacio Fernández Fernandez
Place Almería (España)

La acuicultura. Un modelo fiscal
IX Congreso Nacional de Acuicultura
National

Authors Ignacio Fernández Fernandez, Mª Milagros Sieiro Constenla
Place Cádiz (España)

Las comunidades de montes vecinales en mano común. La especialidad fiscal de una realidad gallega
II Congreso de Economía de Galicia - Novos escenarios para a economía galega
National

Authors Mª Milagros Sieiro Constenla
Place Santiago de Compostela (España)

Positions

Academic or management positions held by teacher.

Facultad de Economía y Empresa

Vicedecana de Economía, Infraestruturas e Sustentabilidade
Vicedecana

From 11/04/2023.

Xunta da Facultade de Economía e Empresa

PDI (Membros Natos)

From 15/03/2023.

Consello do Departamento Economía

PDI (Membros Natos)

From 15/03/2023.

Xunta da Facultade de Economía e Empresa

PDI (Membros Natos)

From 10/03/2021 to 14/03/2023.

Consello do Departamento Economía

PDI (Membros Natos)

From 10/03/2021 to 14/03/2023.

Facultad de Economía y Empresa

Vicedecana