The Resource Tributación de los mercados de capitales en América Latina = Taxation of capital markets in Latin America

Tributación de los mercados de capitales en América Latina = Taxation of capital markets in Latin America

Label
Tributación de los mercados de capitales en América Latina = Taxation of capital markets in Latin America
Title
Tributación de los mercados de capitales en América Latina = Taxation of capital markets in Latin America
Contributor
Subject
Language
eng
Summary
The soundness of capital markets is a fundamental element to the economic growth and to the development of the States. As a result of the direct penetration of neoliberalism and the globalization of markets, the countries of Latin America have been developing their financial markets in order to achieve greater financial integration and the reception of foreign investment. This has led to the existence of extensive and complex regulations in relation to securities markets, not only from the point of view of financial law but also from a taxation point of view. In order to maintain this growth, attract investment and offer fiscal neutrality in the use of investment vehicles, the fiscal regulations of each country have established a series of tax benefits and preferential regimes for certain financial products. That said, the present text is aimed at a concise overview of the main aspects of capital market taxation in selected Latin American countries
Index
no index present
Language note
  • Spanish
  • English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Salcedo-Younes, R.Y
http://library.link/vocab/subjectName
  • capital market
  • income tax law
  • foreign investment
  • double taxation
  • VAT
  • financial services
  • local tax
  • exchange of information
  • dividend
  • investment
  • debt
  • exemption
  • hybrid financial instrument
  • trust
  • tax transparency
Label
Tributación de los mercados de capitales en América Latina = Taxation of capital markets in Latin America
Instantiates
Publication
Contents
  • Panorama del tratamiento tributario de los mercados de valores en América Latina = An overview of the tax treatment of capital markets in Latin America
  • Salcedo Younes, R.Y.
  • Castro Arango, J.M.
  • Cabrera Cabrera, O.
  • ; p. 5-37
  • Tax treatment of equity financial instruments = Tratamiento tributario de los instrumentos financieros de capital/
  • Solórzano Ureta, S.
  • ; p. 39-80
  • Tratamiento fiscal de instrumentos de deuda = Tax treatment of debt instruments
  • Rybnik, D.
  • ; p. 82-127
  • Tax treatment of hybrid finantial instruments = Tratamiento fiscal de los instrumentos híbridos financieros
  • Yáñez, F.
  • ; p. 129-154
  • El régimen fiscal de los fideicomisos = Tax treatment of trust
  • Córdova Arce, A.
  • ; p. 156-231
  • Tax treatment of collective investment vehicles = Tratamiento tributario de los vehículos de inversión colectiva
  • Salcedo Younes, R.Y.
  • Castro Arango, J.M.
  • ; p. 233-300
Extent
300 p.
Label
Tributación de los mercados de capitales en América Latina = Taxation of capital markets in Latin America
Publication
Contents
  • Panorama del tratamiento tributario de los mercados de valores en América Latina = An overview of the tax treatment of capital markets in Latin America
  • Salcedo Younes, R.Y.
  • Castro Arango, J.M.
  • Cabrera Cabrera, O.
  • ; p. 5-37
  • Tax treatment of equity financial instruments = Tratamiento tributario de los instrumentos financieros de capital/
  • Solórzano Ureta, S.
  • ; p. 39-80
  • Tratamiento fiscal de instrumentos de deuda = Tax treatment of debt instruments
  • Rybnik, D.
  • ; p. 82-127
  • Tax treatment of hybrid finantial instruments = Tratamiento fiscal de los instrumentos híbridos financieros
  • Yáñez, F.
  • ; p. 129-154
  • El régimen fiscal de los fideicomisos = Tax treatment of trust
  • Córdova Arce, A.
  • ; p. 156-231
  • Tax treatment of collective investment vehicles = Tratamiento tributario de los vehículos de inversión colectiva
  • Salcedo Younes, R.Y.
  • Castro Arango, J.M.
  • ; p. 233-300
Extent
300 p.

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      52.3736660 4.9336932
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