Andean Community Taxation. Analysis of the Bolivian Regime of the Presumed Dividend in the context of Decision 578
This essay is based on the following hypothesis. Decision 578 of the Regime to Avoid Double Taxation and Prevent Tax Evasion of the Andean Community of Nations has lost competitiveness compared to other treaties signed by the Community members with third party states. This loss of competitiveness pu...
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| Formato: | Online |
| Idioma: | spa |
| Publicado: |
Pontificia Universidad Católica del Perú
2021
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| Acceso en línea: | https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24029 |