The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that emerge from such treatment. ...

This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led ...

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 ...

This article analyzes the definitions of the main taxable events for the Value-Added Tax (VAT) based on a comparative approach to thelegislation of different countries (Spain, Mexico, Chile, Colombia, Argentina and Peru). ...

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This paper seeks to contribute, through discussion, to the issue of costs related to social responsibility, a matter that has recently gained importance. In that sense, our intention is to examine to what extent such costs ...

Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote ...

No presenta resumen