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La Cláusula de no Discriminación en los Convenios de Doble Imposición
(Pontificia Universidad Católica del Perú, 2014)
This article analyzes the scope of the non-discrimination rule contained in Double Taxation Avoidance Treaties, especially those signed by Argentina. This document considers the OECD and the ILADT Models, which contain ...
Los Acuerdos de Intercambio de Información Tributaria y su Implementación en el Perú
(Pontificia Universidad Católica del Perú, 2014)
In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the ...