El principio de no discriminación contenido en la Decisión 578 de la Comunidad Andina de Naciones y las rentas de capital

Discrimination concerning taxpayers is often found in every tax system, which allows double tax burden to happen. It is for this reason that agreements such as the Double Taxation conventions and the Andean Community Resolution 578 arise, which refer to the non discrimination principle. In the follo...

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Bibliographic Details
Main Author: Tartarini Tamburini, Tulio
Format: Article
Language:Spanish
Published: 2013
Subjects:
Law
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5110362
Source:THEMIS: Revista de Derecho, ISSN 1810-9934, Nº. 64, 2013 (Ejemplar dedicado a: Derecho Tributario), pags. 181-195
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