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LAReferencia - Red Federada de Repositorios Institucionales de Publicaciones Científicas Latinoamericanas
Master thesis . 2023
Data sources: LAReferencia - Red Federada de Repositorios Institucionales de Publicaciones Científicas Latinoamericanas
Claim

Asistencia en la recaudación de impuestos : artículo 27 del Modelo de Convenio Tributario sobre la Renta y sobre el Patrimonio de la OCDE; contenido, alcance y compatibilidad con el ordenamiento positivo uruguayo.

descriptionPublicationkeyboard_double_arrow_right Master thesis 03 Nov 2023 Spanish Publisher:Udelar. FCEA.
Authors: Rodríguez López, Gabriela;

handle: 20.500.12008/40901

Asistencia en la recaudación de impuestos : artículo 27 del Modelo de Convenio Tributario sobre la Renta y sobre el Patrimonio de la OCDE; contenido, alcance y compatibilidad con el ordenamiento positivo uruguayo.

Abstract

El presente trabajo se centrará en el análisis del Artículo 27 del Modelo de Convenio Tributario sobre la Renta y el Patrimonio de OCDE. Se pretende determinar el contenido y alcance del referido artículo, recogido en algunos Convenios suscriptos por nuestro país y su compatibilidad con el ordenamiento jurídico nacional del que estos convenios forman parte.

Keywords

ADEUDOS TRIBUTARIOS, EVASION FISCAL, RECAUDACION TRIBUTARIA

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green