UNIVERSIDAD DE COSTA RICA FACULTAD DE DERECHO SEDE RODRIGO FACIO TESIS PARA OPTAR AL GRADO DE LICENCIATURA EN DERECHO

UNIVERSIDAD DE COSTA RICA FACULTAD DE DERECHO SEDE RODRIGO FACIO TESIS PARA OPTAR AL GRADO DE LICENCIATURA EN DERECHO El contrato de leasing: retos...
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UNIVERSIDAD DE COSTA RICA

FACULTAD DE DERECHO SEDE RODRIGO FACIO

TESIS PARA OPTAR AL GRADO DE LICENCIATURA EN DERECHO

El contrato de leasing: retos tributarios en la tasación de este tipo de operaciones financieras en Costa Rica.

Alejandro José Burgos Bonilla. Carné A71182

Carolina Cabezas Barrantes. Carné A61028

2012

!"!#$%&'(#%) ! ! A mi mamá, por ser quien siempre confió en mí y me apoyó, quien me hizo ver el valor de crecer y madurar; y quien, consiente o inconscientemente, nunca me dejó rendirme. Sin ella nada de esto habría sido posible. A mi papá, por creer en mí, y por enseñarme que el trabajo duro siempre trae grandes recompensas. A mi hermano, por ser un hermano incondicional. Carolina.

A mi familia por el apoyo brindado durante toda mi formación educativa y profesional, sin ustedes no sería la persona que soy hoy en día. Alejandro.

!

"!

%*(%!"$#+#",&'-) Queremos darle un especial agradecimiento al Director y Lectores de nuestro trabajo final de graduación, señores Lic. Federico Torrealba Navas, Dr. Pedro Chaves Corrales y MSc. Carlos Valenciano Góngora, por su invaluable apoyo y constantes aportes a la presente investigación.

Asimismo, hacemos extensivo nuestro agradecimiento al Dr. Olivier Remy Gassiot, por sus consejos durante la redacción y elaboración del presente trabajo.

Finalmente, a todas aquellas personas que, de una u otra forma, hicieron posible que finalizáramos con éxito este trabajo de investigación. Alejandro - Carolina. !

!

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