Armonización fiscal

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Wolgang Renner

Abstract

Economic integration, such as the establishment of a free trade zone, seeks the elimination of differential treatment between the constituent parts of the new economic zone. The elimination of differential treatment may involve three aspects: a) Eliminating barriers such as differential treatment of persons, goods and transactions between nationals on the one hand and non-nationals on the other, direct restrictions, which refer directly to trade, e.g., quantitative restrictions, tariffs. Indirect restrictions. They affect trade without referring directly to it.

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How to Cite
Renner, W. (1968). Armonización fiscal. Revista Economía, (55), 65–100. Retrieved from https://revistadigital.uce.edu.ec/index.php/ECONOMIA/article/view/5256
Section
Estudios Socioeconómicos