The Resource Taxation in Latin America

Taxation in Latin America

Label
Taxation in Latin America
Title
Taxation in Latin America
Creator
Subject
Summary
The three main themes of this article are the fundamental legal principles applied to taxation in the Latin American countries, the international law aspects and the structures of the various tax systems. Important subjects are the constitutional aspects of taxation, the application of the "territoriality principle" under which only income from domestic sources is taxable and the evolution of tax systems. A large number of tables summarizing the tax systems of the Latin American countries completes the article
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 38 (1984),
http://library.link/vocab/creatorName
  • Gnazzo Lima, E
  • Valdés Costa, R
Geographic coverage
Latin America
Language note
English
http://library.link/vocab/subjectName
  • tax system
  • international tax law
  • territoriality principle
Label
Taxation in Latin America
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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