International tax cooperation and capital mobility

cepal.bibLevelSección o Parte de un Documentoes
cepal.callNumberX/C 22(77/2002)es
cepal.docTypeRevistases
cepal.idSade20031es
cepal.topicEngINTERNATIONAL COOPERATIONes
cepal.topicEngTAX COOPERATIONes
cepal.topicSpaCOOPERACIÓN INTERNACIONALes
cepal.topicSpaCOOPERACIÓN TRIBUTARIAes
cepal.workareaEngINTERNATIONAL TRADE AND INTEGRATIONes
cepal.workareaSpaCOMERCIO INTERNACIONAL E INTEGRACIÓNes
dc.contributor.authorFitzGerald, Valpy
dc.coverage.spatialEngLATIN AMERICA AND THE CARIBBEANes
dc.coverage.spatialSpaAMERICA LATINA Y EL CARIBEes
dc.date.accessioned2014-01-02T18:43:09Zes
dc.date.available2014-01-02T18:43:09Zes
dc.date.issued2002-08es
dc.descriptionIncludes bibliographyes
dc.description.abstractThe international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernization of Latin America and the Caribbean,but they also pose great challenges.Modern principles of capital taxation for open developing economies indicate the need to find the correct balance between the encouragement of private investment and the financing of social infrastructure, both of which are necessary for sustainable growth.This balance can be sub-optimal when countries compete for foreign investment by granting tax incentives or applying conflicting principles in determining the tax base.The fiscal authorities of the region could obtain a more equitable share of capital tax revenue,without depressing investment and growth,through more effective regional tax rules,double taxation treaties,information sharing and treatment of offshore financial centres along the lines already promoted for OECD members.es
dc.formatTextoes
dc.format.extentpáginas. 65-78es
dc.format.mimetypeapplication/pdfes
dc.identifier.unSymbolLC/G.2180-Pes
dc.identifier.urihttps://hdl.handle.net/11362/10886es
dc.language.isoenges
dc.physicalDescriptionp. 65-78es
dc.relation.isPartOfCEPAL Reviewes
dc.relation.isPartOfNo77es
dc.relation.isPartOfSeriesCEPAL Reviewes
dc.subject.unbisEngCAPITAL MOVEMENTSes
dc.subject.unbisEngINTERNATIONAL COOPERATIONes
dc.subject.unbisEngTAXATIONes
dc.subject.unbisSpaCOOPERACION INTERNACIONALes
dc.subject.unbisSpaMOVIMIENTOS DE CAPITALes
dc.subject.unbisSpaTRIBUTACIONes
dc.titleInternational tax cooperation and capital mobilityes
dc.type.coarrevistaes
dspace.entity.typePublicationes
relation.isAuthorOfPublication2c314664-650f-41a3-ab5b-e22b35d550e0
relation.isAuthorOfPublication.latestForDiscovery2c314664-650f-41a3-ab5b-e22b35d550e0
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