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Fiscalidad internacional en Cuba, retos, posibilidades y limitaciones

Author

Listed:
  • Lopetegui Martínez, Armando

    (Ministerio de Finanzas y Precios)

Abstract

El trabajo aborda los aspectos generales de la fiscalidad internacional, su impacto en los sistemas tributarios; así como, el de la doble imposición fiscal en el comercio internacional y las inversiones extranjeras; enuncia sus principales consecuencias y formas para eliminarla; enfatiza el papel de los convenios para evitarla y culmina efectuando algunas recomendaciones, para el manejo de los retos, posibilidades y limitaciones, del actual Sistema Tributario cubano; enfatizando los riesgos de ser impactados por los efectos nocivos de esta modalidad y ser considerada Cuba, como un paraíso fiscal.

Suggested Citation

  • Lopetegui Martínez, Armando, 2018. "Fiscalidad internacional en Cuba, retos, posibilidades y limitaciones," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(1), pages 63-79.
    • Handle: RePEc:ris:rcubfp:0042
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    File URL: http://www.mfp.gob.cu/revista_mfp/index.php/RCFP/article/view/07_V2N12018_ALM
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    More about this item

    Keywords

    fiscalidad; impuestos; convenios; tributos;
    All these keywords.

    JEL classification:

    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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