Latin American income tax systems and current double taxation agreements
Tax systems in Latin America have played a very important role as the main, and in some cases the only, means of obtaining revenue to finance the major public expenditure that is necessary for the work of the states through time. Below is a short review of the main aspects of tax systems in the regi...
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Format: | Others |
Language: | Español |
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Pontificia Universidad Católica del Perú
2014
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Online Access: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9775/10186 http://repositorio.pucp.edu.pe/index/handle/123456789/115595 |