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Aspectos de los Sistemas Tributarios en los Países Andinos que Preocupan los a Inversionistas Extranjeros

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  • Rodríguez Piedrahita, Adrián F.
  • Hernández, Carmela

Abstract

El presente análisis se ha enfocado en las reglas adoptadas por el legislador en normas internas, tomando como parámetro de comparación nuestra experiencia con inversionistas en la región, sometidos al régimen del impuesto federal sobre la renta en los Estados Unidos de América. Los comentarios que aquí se hacen han de ser considerados sin perjuicio de aquellos casos individuales en que la adopción de tratados bilaterales para evitar la doble tributación ha servido para conciliar los intereses del país de la residencia y del país de la fuente sobre rentas específicas.

Suggested Citation

  • Rodríguez Piedrahita, Adrián F. & Hernández, Carmela, 2003. "Aspectos de los Sistemas Tributarios en los Países Andinos que Preocupan los a Inversionistas Extranjeros," IDB Publications (Working Papers) 2185, Inter-American Development Bank.
    • Handle: RePEc:idb:brikps:2185
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