The Resource Tax treaty policy in Latin America
Tax treaty policy in Latin America
Resource Information
The item Tax treaty policy in Latin America represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item Tax treaty policy in Latin America represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- This paper analyses the tax treaty policy of Argentina, Brazil, Mexico and the Andean countries. After an overview of the Latin America tax treaty network it examines the source principle in the light of the Andean Model Tax Convention, the expansion of the scope of royalties taxation, and the enlargement of the taxation of permanent establishments. It finally explores the mechanisms of tax sparing and matching credit
- Language
- eng
- Label
- Tax treaty policy in Latin America
- Title
- Tax treaty policy in Latin America
- Language
- eng
- Summary
- This paper analyses the tax treaty policy of Argentina, Brazil, Mexico and the Andean countries. After an overview of the Latin America tax treaty network it examines the source principle in the light of the Andean Model Tax Convention, the expansion of the scope of royalties taxation, and the enlargement of the taxation of permanent establishments. It finally explores the mechanisms of tax sparing and matching credit
- Citation source
- Bound in: Tax treaty policy and development. - Wien : Linde Verlag, 2005 ; p. 201-220
- http://library.link/vocab/creatorName
- Silva Xavier, M.F
- Geographic coverage
- Latin America
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax treaty
- Andean Model
- source principle of taxation
- royalties
- PE
- tax sparing credit
- Label
- Tax treaty policy in Latin America
- Label
- Tax treaty policy in Latin America
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-treaty-policy-in-Latin-America/EcePmaF0atw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-treaty-policy-in-Latin-America/EcePmaF0atw/">Tax treaty policy in Latin America</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-treaty-policy-in-Latin-America/EcePmaF0atw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-treaty-policy-in-Latin-America/EcePmaF0atw/">Tax treaty policy in Latin America</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
