Tendencias del impuesto a la renta corporativo en Latinoamérica
The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that emerge from such treatment. This paper does not intend to make a critical or comprehensive analysis of the c...
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Main Authors: | , |
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Format: | Article |
Language: | Spanish |
Published: |
2014
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5030513 |
Source: | Derecho PUCP: Revista de la Facultad de Derecho, ISSN 2305-2546, Nº. 72, 2014 (Ejemplar dedicado a: Derecho Tributario: Internacionalización y Tendencias), pags. 163-202 |
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