Linking rules en el impuesto sobre utilidades costarricense (Un análisis de la acción 2 del Plan BEPS de OCDE)

Authors

  • Jorge Daniel Vargas Gámez Author

DOI:

https://doi.org/10.15517/kc198x65

Keywords:

BEPS Action 2, double non-taxation, hybrid mismatches, linking rules, hybrid financial instruments, hybrid entities, hybrid financial mechanisms, and non-deductible expenses

Abstract

This paper aims at analyzing hybrid mismatch regulation and its  linking rules within Income Tax Law N° 7092 in relation to BEPS Action 2 of the OECD. It describes the international background of new Section 9 paragraph m) of Income Tax Law N° 7092 and its tax benefits, followed by a brief reflection on its individualized application.

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Published

2026-05-07

Issue

Vol. 158 (2022): Cuatrimestral (mayo-agosto)

Section

Artículos

License

Creative Commons License

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How to Cite

Linking rules en el impuesto sobre utilidades costarricense (Un análisis de la acción 2 del Plan BEPS de OCDE). (2026). Revista De Ciencias Jurídicas, 158, 1-32. https://doi.org/10.15517/kc198x65