Latin American income tax systems and current double taxation agreements

被引：0

作者：

Espinosa Sepulveda, Jorge ^{[1
,2
,3
,4
,5
]}

机构：

[1] Pontificia Univ Catolica Chile, Fac Derecho, Santiago, Chile

[2] Univ Chile, Fac Derecho, Derecho Tributario, Santiago, Chile

[3] Univ Harvard, Law Sch, Derecho Tributario ITP, Boston, MA USA

[4] Espinosa & Cia, Santiago, Chile

[5] LATAXNET, Red Abogados Tributaristas, Santiago, Chile

来源：

DERECHO PUCP | 2014年 / 72期

关键词：

Latin America; tax systems; corporative income tax; treaties on double taxation;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

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 region, with emphasis on the impact of taxes on income in force in the major Latin American countries, as well as a brief explanation of the network of agreements to avoid double taxation that are in force in each of them.

引用

页码：203 / 222

页数：20