Costa Rica's practice in its treaties to avoid double taxation
DOI:
https://doi.org/10.15517/42s0a282Keywords:
International Tax Law, Double taxation, Treaties to avoid double taxation, OECD Model for double taxation, international tax treatiesAbstract
This article deals with the practice that Costa Rica has had in its negotiation and signing of treaties to avoid double taxation. Additionally, it analyzes the existing differences in the different treaties to avoid double taxation signed by Costa Rica and the application that has been given in the country of such treaties by the judicial and administrative bodies.
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Published
2025-08-10
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Artículos
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How to Cite
Costa Rica’s practice in its treaties to avoid double taxation. (2025). Revista De Ciencias Jurídicas, 167(167), 1-20. https://doi.org/10.15517/42s0a282
