Los sistemas de impuesto a la renta de América Latina y los convenios de doble imposición vigentes
Tax systems in Latin America have played a very important role as the main, and in some cases the only, means of obtaining revenue to finance the major public expenditure that is necessary for the work of the states through time. Below is a short review of the main aspects of tax systems in the regi...
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2014 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | PUCP-Institucional |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/115595 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9775/10186 https://doi.org/10.18800/derechopucp.201401.009 |
| Access Level: | acceso abierto |
| Palabra clave: | América Latina Sistemas de impuestos Impuesto a la renta corporativo Convenios sobre la doble imposición https://purl.org/pe-repo/ocde/ford#5.05.00 |
| Sumario: | Tax systems in Latin America have played a very important role as the main, and in some cases the only, means of obtaining revenue to finance the major public expenditure that is necessary for the work of the states through time. Below is a short review of the main aspects of tax systems in the región, with emphasis on the impact of taxes on income in force in the majorLatin American countries, as well as a brief explanation of the network of agreements to avoid double taxation that are in force in each of them. |
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