Explorando por Autor "Espinosa Sepúlveda, Jorge"

Selecciona resultados tecleando las primeras letras
Mostrando 1 - 1 de 1
  • No hay miniatura disponible
    ÍtemTexto completo enlazado
    Los sistemas de impuesto a la renta de América Latina y los convenios de doble imposición vigentes
    (Pontificia Universidad Católica del Perú. Fondo Editorial, 2014-07-30) Espinosa Sepúlveda, Jorge
    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 región, with emphasis on the impact of taxes on income in force in the majorLatin 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.