documento electrónico

Inglés

Revista del CIAT

2011

p. 77-108

In this work the different tax information exchange agreement models in the Latin American countries are compared, determining their similarities and differences. The current trend experienced in this exchange is also reviewed briefly. From this comparison, basic elements are extracted for the analysis of their practical application proposing a agreement model of optimal information exchange that would allows to obtain greater efficiency and utility of the information exchanged, with special attention to their practical use in states domestic legislations.