Results 81 to 90 of about 121 (98)
Some of the next articles are maybe not open access.

Distribución de la potestad tributaria sobre las rentas de capital: ¿hacia la exclusiva tributación en residencia?

Revista de Contabilidad y Tributación. CEF, 2007
Los Estados ejercen su potestad tributaria sobre las manifestaciones de riqueza que constituyen el hecho imponible de los impuestos sobre la renta en atención a dos tipos de criterios de vinculación: los criterios personales –como la residencia, el domicilio o la nacionalidad–, que relacionan al titular de la riqueza con el Estado de la imposición y ...
openaire   +1 more source

POTESTADES TRIBUTARIAS LOCALES PODERES INHERENTES Y LÍMITES A SU EJERCICIO •

2021
Arballo, Gustavo Raúl   +5 more
openaire   +1 more source

Leyes nacionales ¿pueden restringir y/o limitar las potestades tributarias de los fiscos provinciales y/o municipales?

Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría │Universidad Blas Pascal
The tax powers of the provinces and municipalities are broad, but their exercise is limited by the constitutional tax principles, the distribution of tax powers, the powers expressly delegated to the federal government and the regulatory hierarchy established in the National Constitution.The laws issued by the National Congress based on the ...
openaire   +1 more source

Desarrollo de la potestad tributaria territorial como garantía de una verdadera autonomía territorial en Colombia

Territorial autonomy in Colombia finds in tax power a fundamental pillar for the independence and self-management of territorial entities, aspects that have been developed in depth by the Law, the jurisprudence of both the Constitutional Court and the Council of State and by of the qualified tax doctrine in Colombia.
openaire   +1 more source

Reforma sobre potestad tributaria en la Comunidad Andina de Naciones, considerando el modelo de convenio tributario a nivel internacional

The purpose of this research is to propose a partial reform of Decision 578 of the Andean Community of Nations (CAN) regarding the exercise of taxation powers, considering as a reference the guidelines of the Model Double Taxation Agreement of the Organization for Economic Cooperation and Development (OECD).
openaire   +1 more source

Home - About - Disclaimer - Privacy