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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Bibliographic Details
Main Author: Ordoñez, Pablo
Format: Article
Published: 2021
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Source:Derecho & Sociedad, ISSN 2079-3634, Nº. 56, 2021, pags. 1-25
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