Browsing Núm. 72 (2014) by Author "Espinosa Sepúlveda, Jorge"
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Los sistemas de impuesto a la renta de América Latina y los convenios de doble imposición vigentes
Espinosa Sepúlveda, Jorge (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2014-07-30)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 ...