Latin American income tax systems and current double taxation agreements
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...
| Autor: | |
|---|---|
| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2014 |
| País: | Perú |
| Recursos: | Pontificia Universidad Católica del Perú |
| Repositório: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | espanhol |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/9775 |
| Acesso em linha: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9775 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Latin America tax systems corporative income tax treaties on double taxation América Latina sistemas de impuestos impuesto a la renta corporativo convenios sobre la doble imposición |
| Resumo: | 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. |
|---|