Costa Rica's practice in its treaties to avoid double taxation
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| Author: | |
|---|---|
| Format: | artículo original |
| Status: | Versión publicada |
| Publication Date: | 2025 |
| Description: | 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. |
| Country: | Portal de Revistas UCR |
| Institution: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Language: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/1490 |
| Online Access: | https://revistas.ucr.ac.cr/index.php/rjuridicas/article/view/1490 |
| Keyword: | 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. |