Linking rules en el impuesto sobre utilidades costarricense (Un análisis de la acción 2 del Plan BEPS de OCDE)
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| Tác giả: | |
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| Định dạng: | artículo original |
| Trạng thái: | Versión publicada |
| Ngày xuất bản: | 2026 |
| Miêu tả: | This paper aims at analyzing hybrid mismatch regulation and its linking rules within Income Tax Law N° 7092 in relation to BEPS Action 2 of the OECD. It describes the international background of new Section 9 paragraph m) of Income Tax Law N° 7092 and its tax benefits, followed by a brief reflection on its individualized application. |
| Quốc gia: | Portal de Revistas UCR |
| Tổ chức giáo dục: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Ngôn ngữ: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/7742 |
| Truy cập trực tuyến: | https://revistas.ucr.ac.cr/index.php/rjuridicas/article/view/7742 |
| Từ khóa: | BEPS Action 2 double non-taxation hybrid mismatches linking rules hybrid financial instruments hybrid entities hybrid financial mechanisms and non-deductible expenses Acción 2 del plan BEPS doble no imposición asimetrías híbridas reglas de coordinación instrumentos financieros híbridos entidades híbridas mecanismos financieros híbridos gastos no deducibles |