The Resource Tax treaty policy in Latin America

Tax treaty policy in Latin America

Label
Tax treaty policy in Latin America
Title
Tax treaty policy in Latin America
Creator
Subject
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
Publication

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