Global ETD Search
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Showing 1 to 2 of 2 for “"tax capacity"”.
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Controversias constitucionales en la interpretación de la base imponible del impuesto por distribución de utilidades de sucursales en el país de entidades no domiciliadas
… by the interpretations of SUNAT and the Tax Court of the Second Paragraph of Subparagraph e) of the Article 56 of the Income Tax Law that regulates the tax basis of the tax for the dividend’s distribution from branches in Peru to no-domiciled head office. Both SUNAT and the Tax Court …
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Three essays in public finance
… that hinder their ability to collect taxes and to spend resources efficiently. They are also more vulnerable to suffer natural disasters and their consequences. In this dissertation, I study the expenditure efficiency and the tax capacity of the local governments in Colombia. In …