Relación entre los incentivos fiscales y el comportamiento del sector de la marina mercante de los estados parte del Mercosur durante los años 2008 – 2013
Relationship between fiscal incentives and the behavior of the merchant marine sector of the Mercosur part states during the years 2008 – 2013
Abstract (en)
The following research article illustrates the correlation of tax incentives granted to the Merchant Marine Mercosur States Parties. The purpose of this article is an analysis based on the relationship between tax incentives and the development of the merchant marine in the Mercosur member countries during the period 2008 -. 2013 also takes place under the documentary mode and critical analysis, because the data collection technique that was used for the study, was related to the review of documentary sources such as books, magazines, reports, newspapers, conventions, agreements, electronic media, among others. This research paper was conducted with the main base to generate income as a result of the analysis and discussion in the proceedings of strategies for the implementation of tax incentives among the States Parties of Mercosur in order to serve as a source of information to interested persons and related the area of the research in maritime business.Abstract (es)
References
Boet, E. (2013). La libre competencia en el transporte marítimo. Barcelona: J.M. Bosch Editor.
Conferencia de las Naciones Unidas, UNCTAD. (1999). Informe de la Secretaria de la Unctad. Nueva York y Ginebra: Organización de Naciones Unidas
Conferencia de las Naciones Unidas, UNCTAD (2008). El Transporte Marítimo: Informe de la Secretaria de la Unctad. Recuperado en: http://unctad.org/es/Docs/rmt2008_sp.pdf
Conferencia de las Naciones Unidas-UNCTAD. (2012). El Transporte Marítimo: Informe de la Secretaria de la Unctad. Recuperado en: http://unctad.org/es/Pu-blicationsLibrary/rmt2012_es.pdf
García, J. & Genua, G. (s.f.). Acuerdos económicos internacionales: una guía para la gerencia. Caracas: Ediciones IESA.
Hoffmann, J. (2009). El papel de los puertos y del transporte marítimo en América Latina. Documento de trabajo presentado en el Comité de Puertos de la Comunidad Andina. Recuperado en: http:/eclac.cl/transporte/perfil/tendencias.pdf
Marco Trade. Revista de Transporte Marítimo de la Unctad. (2013). Archivo. División de Tecnología y Logística y la secretaría de la Unctad. Recuperado en: http://www. marcotradenews.com
Montero, J. (2013). Armonización tributaria. Montevideo: Instituto Tributario Uruguayo.
Organización Mundial del Comercio, OMC. (2013). Documentos y Recursos. Recupe¬rado en: http://www.wto.org/indexsp.htm
Silva, D. (2007). Tendencias del transporte marítimo de contenedores en el eje norte -sur en los albores del siglo XXI. (Trabajo especial de grado). Caracas: Universi¬dad Experimental Nacional Marítima del Caribe.
How to Cite
License
The authors sign a transfer of rights so that Universidad Santo Tomás can publish the articles under the conditions described below. The authors, readers and other users are free to share, copy, distribute, perform and publicly communicate the work under the following conditions:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
-
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
CITAS is licensed under Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0).
Until 2019 the documents published in the magazine were under the Creative Commons Attribution-ShareAlike license (CC BY-SA), however, in order to guarantee the open and free distribution of the content published in the magazine, it was decided to change the type Commons Attribution-NonCommercial-ShareAlike 4.0 International license (CC BY-NC-SA 4.0)
