Costa Rica's practice in its treaties to avoid double taxation
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Keywords

International Tax Law
Double taxation
Treaties to avoid double taxation
OECD Model for double taxation
international tax treaties Derecho Tributario Internacional
Doble imposición
Convenios para evitar la doble imposición
Modelo de la OCDE para evitar la doble imposición
tratados internacionales en materia tributaria

How to Cite

Pacheco Castro, J. (2025). Costa Rica’s practice in its treaties to avoid double taxation. Revista De Ciencias Jurídicas, 167(167), 1–20. Retrieved from https://archivo.revistas.ucr.ac.cr/index.php/juridicas/article/view/65300

Abstract

This article deals with the practice that Costa Rica has had in its negotiation and signing of treaties to avoid double taxation (...)

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