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Is Latin American and Caribbean tax policy in the hands of the European Union? electrónico a three-country case study : the source principle under attack Andrea Laura Riccardi Sacchi

By: Riccardi Sacchi, Andrea Laura .

Material type: Article

ArticleSubject(s): SISTEMA FISCAL

| POLITICA FISCAL

| AMERICA LATINA

| CARIBE

| UNION EUROPEA

In: Bulletin for International Taxation v. 77, n. 9, September 2023, p. 394-406Summary: 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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2023/9-1 (Browse shelf)	Available		BIT/2023/9-1

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Previous	BIT/2023/8-2 Pillar Two and the transitional rule for intra-group asset transfers	BIT/2023/8-3 An analysis of the income tax consequences of decentralized finance (DeFi) in a South African context and beyond	BIT/2023/9 Bulletin for International Taxation	BIT/2023/9-1 Is Latin American and Caribbean tax policy in the hands of the European Union?	BIT/2023/9-2 The application of the principal purpose test and domestic general anti-avoidance rules and specific anti-avoidance rules in Latin America	BIT/2023/9-3 Made in America	BIT/2023/9-4 Effective tax rate criteria and source taxation under the OECD's Pillar Two proposals	Next

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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.

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Biblioteca del Instituto de Estudios Fiscales

Is Latin American and Caribbean tax policy in the hands of the European Union? electrónico a three-country case study : the source principle under attack Andrea Laura Riccardi Sacchi

By: Riccardi Sacchi, Andrea Laura.

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By: Riccardi Sacchi, Andrea Laura .