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Full document
( 100 Descargas )
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.
Ignacio González, Ana Maria Pastor Ruiz, Juan Carlos Román Cortes, Fernando Casquero Martin
Carlos Garcimartin y Santiago Díaz de Sarralde Miguez
Andrés Duque, Wolney Martins, Antonio Seco and Raul Zambrano
Darío González
Milagros Paniagua San Martín
Centro Interamericano de Administraciones Tributarias (CIAT)
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