Abstract

DOMINGUEZ CRESPO, César Augusto. Hacia una armonización fiscal en América: Razones y principios a considerar. Bol. Mex. Der. Comp. [online]. 2008, vol.41, n.122, pp.717-761. ISSN 2448-4873.

This paper intends to highlight the different theoretical aspects to consider towards an accurate tax harmonization for the Americas. I also explore the different approaches of tax harmonization, which allows me to put emphasis in the importance of having principles according to our reality and not having to adopt models that have worked in different latitudes. I intend to contribute with the conformation of principles that should guide the tax harmonization for the Americas and to propose a concept of tax harmonization applicable to the Free Trade Area of the Americas. At last, but not at least, I explain the reasons why it is important a tax harmonization for this area. We are certainly far from a political agreement in this matters, but it is feasible and it is important to account with a reasonable theoretical background when those political decisions are made.

Keywords : Tax harmonization; economic unions; economic distortions; FTAA; ASEAN; Mercosur; tax competition.