Teijeiro, Guillermo Orlando
The application of the principal purpose test and domestic general anti-avoidance rules and specific anti-avoidance rules in Latin America in search of legal certainty electrónico / Guillermo O. Teijeiro and Juan Manuel Vázquez
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This article examines the application of the principal purpose test and its interaction with domestic general anti-avoidance rules (GAARs) and specific anti-avoidance rules (SAARs) in eight selected Latin American jurisdictions, i.e. Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico and Peru.
CLÁUSULA DEL PROPÓSITO PRINCIPAL
FISCALIDAD INTERNACIONAL
ELUSION FISCAL
PREVENCIÓN
AMERICA LATINA
Vázquez, Juan Manuel
Bulletin for International Taxation 0007-4624 v. 77, n. 9, September 2023, p. 407-428
The application of the principal purpose test and domestic general anti-avoidance rules and specific anti-avoidance rules in Latin America in search of legal certainty electrónico / Guillermo O. Teijeiro and Juan Manuel Vázquez
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This article examines the application of the principal purpose test and its interaction with domestic general anti-avoidance rules (GAARs) and specific anti-avoidance rules (SAARs) in eight selected Latin American jurisdictions, i.e. Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico and Peru.
CLÁUSULA DEL PROPÓSITO PRINCIPAL
FISCALIDAD INTERNACIONAL
ELUSION FISCAL
PREVENCIÓN
AMERICA LATINA
Vázquez, Juan Manuel
Bulletin for International Taxation 0007-4624 v. 77, n. 9, September 2023, p. 407-428