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Debt or Equity? The Characterization of Hybrid Financial Instruments Under the Jurisprudence of Barejo Holdings v. C (2021 FCA) for Canadian tax purposes
Debt or Equity? The Characterization of Hybrid Financial Instruments Under the Jurisprudence of Barejo Holdings v. C (2021 FCA) for Canadian tax purposes
Vistas de resumen 16 | Vistas de PDF 12 | pp. 7-31
Mexican fiscal federalism and federal contributions to Jalisco
Mexican fiscal federalism and federal contributions to Jalisco
Vistas de resumen 19 | Vistas de PDF 3 | pp. 49-65
Is tax litigation profitable in Panama? – An Economic Analysis of the Practice of Tax Law
Is tax litigation profitable in Panama? – An Economic Analysis of the Practice of Tax Law
Vistas de resumen 54 | Vistas de PDF 15 | pp. 67-94
Recreational or adult use cannabis taxation: analysis towards an eventual regulation
Recreational or adult use cannabis taxation: analysis towards an eventual regulation
Vistas de resumen 19 | Vistas de PDF 15 | pp. 95-133
Constitutional reflections on the Colombian budgetary process on the occasion of the denial of the amount by the congress of the republic of Colombia
Constitutional reflections on the Colombian budgetary process on the occasion of the denial of the amount by the congress of the republic of Colombia
Vistas de resumen 16 | Vistas de PDF 6 | pp. 169-197
An approach to the taxation culture
An approach to the taxation culture
Vistas de resumen 12 | Vistas de PDF 5 | pp. 199-225
Special sales tax base AIU for civil construction contracts
Special sales tax base AIU for civil construction contracts
Vistas de resumen 39 | Vistas de PDF 12 | pp. 227-240
Digital Service Taxes under the objective scope of Double Tax Conventions and the Colombian approach
Digital Service Taxes under the objective scope of Double Tax Conventions and the Colombian approach
Vistas de resumen 15 | Vistas de PDF 18 | pp. 241-251