A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2018; you can also visit the original URL.
The file type is application/pdf.
El principio de no discriminación contenido en la Decisión 578 de la Comunidad Andina de Naciones y las rentas de capital
2013
Thēmis
Preserved Fulltext
Discrimination concerning taxpayers is often found in every tax system, which allows double tax burden to happen. It is for this reason that agreements such as the Double Taxation conventions and the Andean Community Resolution 578 arise, which refer to the non discrimination principle. In the following article, the author proposes a new way to interpret this non-discrimination principle contained in the Andean Community Resolution 578, analyzing Peru's context and legislation in order to
doaj:e14ccd82d8a94355a0ee6c050d9f7c00
fatcat:gzofafufmvefncvcdgxvmf3xyi