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
!"!#$%&'(#%) ! ! A mi mamá, por ser quien siempre confió en mí y me apoyó, quien me hizo ver el valor de crecer y madurar; y quien, consiente o inconscientemente, nunca me dejó rendirme. Sin ella nada de esto habría sido posible. A mi papá, por creer en mí, y por enseñarme que el trabajo duro siempre trae grandes recompensas. A mi hermano, por ser un hermano incondicional. Carolina.
A mi familia por el apoyo brindado durante toda mi formación educativa y profesional, sin ustedes no sería la persona que soy hoy en día. Alejandro.
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%*(%!"$#+#",&'-) 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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