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- W2289798217 abstract "At the end of the 1980’s Latin American countries started a process of liberalization through which the traditional scheme of “production towards domestic necessities” was left behind. In Latin America different reforms in areas such as tax law, financial (banking) law, foreign trade law and constitutional law were introduced. These reforms took place for these countries at a different pace and different emphasis was given in one or another area by the institutions of these countries. This paper aims to describe the different approaches from Latin American countries and in order to keep it comprehensive; Chile and Colombia have been selected as countries of study. Hypothesis is that the differences in the international tax policy in these countries have an influence in the processes of Latin American integration and trade. In order to analyze and provide recommendations to the trade and tax policy of Chile and Colombia, a general overview of the instruments for international trade is provided in Section 2 and for international taxation in Section 3. The main features of international trade and international taxation of the two countries of study are described, to wit: Chile in Section 4 and Colombia in Section 5. The relationship between trade and taxation up till the time of writing is analyzed in Section 6. More specifically, the influence of trade provisions such as most favoured nation clause and export subsidies in direct taxation is addressed. Finally, the suggested approach of this paper, that is, the importance of the development of an international tax policy in the context of integration and trade is analyzed in Section 7. The approach in this paper is from a tax law perspective and more specifically deals with direct taxation (leaving outside value added tax issues).Hence, economic studies on whether bilateral tax treaties promote investment will not be dealt with in this paper." @default.
- W2289798217 created "2016-06-24" @default.
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- W2289798217 date "2006-01-01" @default.
- W2289798217 modified "2023-10-18" @default.
- W2289798217 title "The International Tax Policy in the Context of Integration and Trade in Latin America" @default.
- W2289798217 doi "https://doi.org/10.2139/ssrn.1546606" @default.
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