Normal view MARC view ISBD view

Prohibition of confiscatory taxation in Latin jurisprudence a three-step test to determine when taxes violate property rights Guzmán Ramírez Electrónico

By: Ramírez, Guzmán .

Material type: Article

ArticlePublisher: 2019Subject(s): PRINCIPIO DE NO CONFISCATORIEDAD

| PREVENCIÓN

| DERECHO TRIBUTARIO

| AMERICA LATINA

In: Bulletin for International Taxation v. 73, n. 5, 2019, 6 p. Summary: In this article, the author examines the constitutional prohibition of confiscatory taxation in light of the jurisprudence of various Latin countries in Europe and in Central and South America. The author proposes a three-step test to resolve the problems surrounding this issue.

Tags from this library: No tags from this library for this title. Log in to add tags.

average rating: 0.0 (0 votes)

Holdings ( 1 )
Title notes
Comments ( 0 )
Images

Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2019/5-6 (Browse shelf)	Available		BIT/2019/5-6

Browsing IEF Shelves Close shelf browser

Previous	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	Next
Previous	BIT/2019/5-3 Interpreting the factor of dominion in conduit company cases	BIT/2019/5-4 Taxation of investment funds following the OECD base erosion and profit shifting initiative	BIT/2019/5-5 The OECD/G20 Base Erosion and Profit Shifting initiative and the 2019 tax reform in Japan	BIT/2019/5-6 Prohibition of confiscatory taxation in Latin jurisprudence	BIT/2019/5-7 Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018	BIT/2019/5-8 Australian residence	BIT/2019/6/7 Bulletin for International Taxation	Next

Disponible únicamente en formato electrónico.

Resumen.

In this article, the author examines the constitutional prohibition of confiscatory taxation in light of the jurisprudence of various Latin countries in Europe and in Central and South America. The author proposes a three-step test to resolve the problems surrounding this issue.

There are no comments for this item.

Click on an image to view it in the image viewer

Biblioteca del Instituto de Estudios Fiscales

Prohibition of confiscatory taxation in Latin jurisprudence a three-step test to determine when taxes violate property rights Guzmán Ramírez Electrónico

By: Ramírez, Guzmán.

Browsing IEF Shelves Close shelf browser

By: Ramírez, Guzmán .