Year: 2025
Type: article
Abstract: 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.
Source: Revista de Ciencias Jurídicas
DOI: 10.15517/42s0a282
Author: Johnny Pacheco Castro
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7077142371
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