El rompimiento del principio de sostenibilidad fiscal a causa de la aplicación del modelo OCDE para la doble imposición tributaria
Fecha
2018-11-16Registro en:
Feo Peláez, L. N. (2018). El rompimiento del principio de sostenibilidad fiscal a causa de la aplicación del modelo OCDE para la doble imposición tributaria
T.D. F34ro 2018
reponame:Repositorio Institucional Universidad Santo Tomás
instname:Universidad Santo Tomás
Autor
Feo Peláez, Laura Natali
Institución
Resumen
The present work deals with the problems that can lead to the conclusion of agreements with a view to reducing tax double taxation in search of economic development, an expansion of foreign investment and the many positive effects that it brings. However, the distribution rules found in this model are not taken into account, they are distributed in the country in the development pathways, in the practice of residency, which in practice have a being countries like Colombia implement it in your business with other states.