Linking rules en el impuesto sobre utilidades costarricense (Un análisis de la acción 2 del Plan BEPS de OCDE)
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| Autore: | |
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| Natura: | artículo original |
| Status: | Versión publicada |
| Data di pubblicazione: | 2026 |
| Descrizione: | 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. |
| Stato: | Portal de Revistas UCR |
| Istituzione: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Lingua: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/7742 |
| Accesso online: | https://revistas.ucr.ac.cr/index.php/rjuridicas/article/view/7742 |
| Keyword: | 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 |