Riccardi Sacchi, Andrea Laura
Is Latin American and Caribbean tax policy in the hands of the European Union? a three-country case study : the source principle under attack electrónico / Andrea Laura Riccardi Sacchi
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This article aims to understand why and how – and to what extent – the European Union is shaping Latin American and Caribbean national tax systems. It, therefore, examines the effects of EU tax policy on source taxation in Costa Rica, Panama and Uruguay to establish the extent of this influence.
SISTEMA FISCAL
POLITICA FISCAL
AMERICA LATINA
CARIBE
UNION EUROPEA
Bulletin for International Taxation 0007-4624 v. 77, n. 9, September 2023, p. 394-406
Is Latin American and Caribbean tax policy in the hands of the European Union? a three-country case study : the source principle under attack electrónico / Andrea Laura Riccardi Sacchi
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This article aims to understand why and how – and to what extent – the European Union is shaping Latin American and Caribbean national tax systems. It, therefore, examines the effects of EU tax policy on source taxation in Costa Rica, Panama and Uruguay to establish the extent of this influence.
SISTEMA FISCAL
POLITICA FISCAL
AMERICA LATINA
CARIBE
UNION EUROPEA
Bulletin for International Taxation 0007-4624 v. 77, n. 9, September 2023, p. 394-406