La Carga Tributaria del Empresario en la Triple Funcionalidad, Socio, Directivo, Asalariado. Un Hecho Generador Tripartito

Abstract

The paper develops the aspects linked to the concept of the triple business functionality, a very specific situation that occurs when the same entrepreneur fulfills three specific positions in a company, these being those of stakeholder, board of director member and employee, all three simultaneously. These three positions withhold some specific tax burdens, which, although they seem to be generated by different situations, when they are analyzed thoroughly, it can be determined that their origin falls on the same person, who in essence, must face this triple obligation, thus indicating the existence of a triple tax burden, attached to the same business condition for the person.