The international tax planning

被引：0

作者：

Carpio Rivera, Romeo ^{[1
]}

机构：

[1] Grandes Contribuyentes, Bogota, Colombia

来源：

RETOS-REVISTA DE CIENCIAS DE LA ADMINISTRACION Y ECONOMIA | 2012年 / 2卷 / 03期

关键词：

Legal acting; taxpayer; fiscal planning; elude and tax evasion measure;

D O I：

10.17163/ret.n3.2012.03

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

International Tax Planning has been developed based upon globalization and has its main stronghold in the multiple benefits that congressmen has incorporated in their own legislation, with the purpose of attracting direct foreign investment to their countries. There is a wide variety of definitions about tax planning, tax eluding, and tax evasion

引用

页码：53 / 67

页数：15