2017 [i] (2017)

handle is hein.journals/eurotaxs8 and id is 1 raw text is: 










         FISCAL COMPETITION AND INTERNATIONALIZATION OF COMPANIES
              EUROPEAN MODEL AND EXPERIENCES OF LATIN AMERICA

Adrian TORREALBA
Universith de Costarica
Tratamiento tributario de las formas de internacionalizaci6n de las empresas: una
visi6n desde Costa Rica, un ordenamiento en transici6n
Tax treatment of the forms of internationalization of companies: a vision from Costa Rica, a legal
system in transition

C6sar GARCIA NOVOA
Universidade de Santiago de Compostela
Las transacciones entre compafiias y su seguridad para las inversiones: la
aplicaci6n de precios de transferencia en bienes y fondos
Transactions between companies and their safety for investments: the application of transfer
pricing to goods and funds

Mauricio PLAZAS VEGAS
Universidad del Rosario Colombia
Le transanzioni tra le societA e la certezza dei loro investimenti
Transactions between companies and the certainty of their investments

Eugenio SIMON ACOSTA
Universidad de Navarra
La doble impposicion juridica como obstaculo para la internazionalicion de las
empresas: el papel de las convenciones y las medidas fiscales nacionaloes
Juridical double taxation as an obstacle to the internationalization of companies: the role of
conventions and national tax measures

Cristian BILLARDI
La libertad de movimiento de los negocios: los resultados de impuesto de salida
The free movement of business: the results of exit tax


Luis Alberto DURAN ROJO,
Pontifica Universidad Catolica de Peru
Los incentivos fiscales a la reubicaci6n: compatibilidad nacional, prohibici6n
constitucional y la legislaci6n fiscal europea sobre ayudas y en la OMC.
Fiscal incentives to relocation: national compatibility, constitutional prohibition, European tax
legislation on State Aids and WTO rules

Hugo de BRITO MACHADO SEGUNDO
Universidad Federal de Ceard
Liberdade de establecimento e a localizacao da empresa: algunas notas sobre o
Direito Brasileiro
Freedom of establishment and location of the company: some notes about Brazilian Law

                   Sede organizzativa e didattica, Via Guerrazzi, 20 - 40126 Bologna
                   Tel.+39-051-2097481/ 2099656; Fax +39-051- 2097482/2099646;
                              www. seast.org;e-mail: seast@unibo.it

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 2,700 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline with pricing starting as low as $29.95

Access to this content requires a subscription. Please visit the following page to request a quote or trial:

Already a HeinOnline Subscriber?