La economía de opción en Guatemala
"Legitimate Tax Mitigation” is a concept in tax law which allows taxpayers to choose the less onerous tax burden from the alternatives provided in the law. One of the essential elements of the “Legitimate Tax Mitigation" is the livelihood of the option chosen by the taxpayer, which must no...
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2015
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5002036 |
| Source: | Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 12, 2015, pags. 33-34 |
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dialnet-ar-18-ART00007514792016-09-16La economía de opción en GuatemalaTercero Villagran, Carmen Ximenaderecho tributarioeconomía de opciónfraude de leysimulacióntax lawlegitimate tax mitigationlegal fraudsimulation"Legitimate Tax Mitigation” is a concept in tax law which allows taxpayers to choose the less onerous tax burden from the alternatives provided in the law. One of the essential elements of the “Legitimate Tax Mitigation" is the livelihood of the option chosen by the taxpayer, which must not only be consistent with the law, but must also be in accordance to a particular economic activity.El término “Economía de Opción” es un concepto en derecho tributario que permite al contribuyente elegir, entre las alternativas que otorga la ley, la que haga su carga tributaria menos onerosa. Uno de los elementos esenciales de la “Economía de Opción” es el sustento de la vía elegida por el contribuyente pues no sólo debe ser acorde a la ley sino acorde a una actividad económica concreta.2015text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=5002036(Revista) ISSN 2305-9729Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 12, 2015, pags. 33-34spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 12, 2015, pags. 33-34
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| language |
Spanish
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derecho tributario
economía de opción fraude de ley simulación tax law legitimate tax mitigation legal fraud simulation |
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derecho tributario
economía de opción fraude de ley simulación tax law legitimate tax mitigation legal fraud simulation Tercero Villagran, Carmen Ximena La economía de opción en Guatemala |
| description |
"Legitimate Tax Mitigation” is a concept in tax law which allows taxpayers to choose the less onerous tax burden from the alternatives provided in the law. One of the essential elements of the “Legitimate Tax Mitigation" is the livelihood of the option chosen by the taxpayer, which must not only be consistent with the law, but must also be in accordance to a particular economic activity.
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| format |
Article
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| author |
Tercero Villagran, Carmen Ximena
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| author_facet |
Tercero Villagran, Carmen Ximena
|
| author_sort |
Tercero Villagran, Carmen Ximena
|
| title |
La economía de opción en Guatemala
|
| title_short |
La economía de opción en Guatemala
|
| title_full |
La economía de opción en Guatemala
|
| title_fullStr |
La economía de opción en Guatemala
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| title_full_unstemmed |
La economía de opción en Guatemala
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| title_sort |
la economía de opción en guatemala
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| publishDate |
2015
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=5002036
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| _version_ |
1709714952430813184
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