IDEAS home Printed from https://ideas.repec.org/a/ris/rcubfp/0059.html
   My bibliography  Save this article

Propuesta actualizada de modelo de convenio de Cuba para evitar la doble imposición internacional

Author

Listed:
  • La Rosa Arbelo, Neida

    (Centro de Estudios Contables, Financieros y de Seguros)

Abstract

La pretensión de este trabajo es actualizar el Modelo de Convenio de Cuba para evitar la doble imposición internacional. Para ello se diagnosticó el proceso de negociación de convenios para evitar la doble imposición internacional; se realizó un estudio comparado de los convenios firmados por Cuba, así como, de algunos de los modelos de convenios. Se formuló la propuesta, se amplió el intercambio de información sin limitación a los impuestos comprendidos en el convenio, y se incorporó la asistencia a la recaudación de impuestos.

Suggested Citation

  • La Rosa Arbelo, Neida, 2018. "Propuesta actualizada de modelo de convenio de Cuba para evitar la doble imposición internacional," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(2), pages 109-117.
    • Handle: RePEc:ris:rcubfp:0059
    as

    Download full text from publisher

    File URL: http://www.mfp.gob.cu/revista_mfp/index.php/RCFP/article/view/11_V2N22018_NRA
    File Function: Full text
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    modelos de convenios; doble imposición internacional; impuestos comprendidos; intercambio de información; asistencia en la recaudación;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:rcubfp:0059. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: José Carlos del Toro Ríos (email available below). General contact details of provider: https://edirc.repec.org/data/mfpgvcu.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.