documento electrónico

Inglés

Documentos de Trabajo - CIAT

2016

71 p

1. Introduction. 2.Double taxation and measures to combat double taxation. 3. Agreements to avoid double taxation and their international models. 4. Negotiating double taxation agreements. 5. DTAS in Latin America. 6.Generalities about the main provisions of a DTA currently becoming more relevant in the objective scope of the negotiation and signing of DTAs in Latin America. 7. Analysis of the DtAs signed by Latin American countries. 8.Data at regional level and by country.