Tributación Comunitaria Andina. Análisis del Régimen Boliviano del Dividendo Presunto en el contexto de la Decisión 578
This essay is based on the following hypothesis. Decision 578 of the Regime to Avoid Double Taxation and Prevent Tax Evasion of the Andean Community of Nations has lost competitiveness compared to other treaties signed by the Community members with third party states. This loss of competitiveness pu...
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| Format: | Article |
| Language: | Spanish |
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2021
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8024628 |
| Source: | Derecho & Sociedad, ISSN 2079-3634, Nº. 56, 2021, pags. 1-25 |
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