Costa Rica's practice in its treaties to avoid double taxation

 

Αποθηκεύτηκε σε:
Λεπτομέρειες βιβλιογραφικής εγγραφής
Συγγραφέας: Pacheco Castro, Johnny
Μορφή: artículo original
Κατάσταση:Versión publicada
Ημερομηνία έκδοσης:2025
Περιγραφή:This article deals with the practice that Costa Rica has had in its negotiation and signing of treaties to avoid double taxation. Additionally, it analyzes the existing differences in the different treaties to avoid double taxation signed by Costa Rica and the application that has been given in the country of such treaties by the judicial and administrative bodies.
Χώρα:Portal de Revistas UCR
Ίδρυμα:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Γλώσσα:Español
OAI Identifier:oai:portal.revistas.ucr.ac.cr:article/1490
Διαθέσιμο Online:https://revistas.ucr.ac.cr/index.php/rjuridicas/article/view/1490
Λέξη-Κλειδί :International Tax Law, Double taxation, Treaties to avoid double taxation, OECD Model for double taxation, international tax treaties
Derecho Tributario Internacional, Doble imposición, Convenios para evitar la doble imposición, Modelo de la OCDE para evitar la doble imposición, tratados internacionales en materia tributaria.