The Resource Costa Rican deficit drives aggressive interpretation of tax law

Costa Rican deficit drives aggressive interpretation of tax law

Label
Costa Rican deficit drives aggressive interpretation of tax law
Title
Costa Rican deficit drives aggressive interpretation of tax law
Creator
Subject
Language
eng
Summary
As Costa Rican lawmakers continue to debate a tax reform measure submitted in 2003, tax authorities - under pressure to help slow the growing fiscal deficit - are overstepping the boundaries of Costa Rica's existing tax laws in an effort to increase tax collections
Citation source
In: Tax notes international. - Arlington. - Vol. 38 (2005),
http://library.link/vocab/creatorName
Castro, A
Geographic coverage
  • Latin America
  • Central America
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • substance over form
  • collection of tax
  • tax haven
  • thin capitalization
  • imputed income
  • transfer pricing
  • territoriality principle
Label
Costa Rican deficit drives aggressive interpretation of tax law
Instantiates
Publication
Label
Costa Rican deficit drives aggressive interpretation of tax law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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