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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| Format: | Article |
| Language: | Spanish |
| Published: |
2014
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=4904853 |
| Source: | Derecho PUCP: Revista de la Facultad de Derecho, ISSN 2305-2546, Nº. 72, 2014 (Ejemplar dedicado a: Derecho Tributario: Internacionalización y Tendencias), pags. 203-222 |
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