documento electrónico

Inglés

Revista de Administración Tributaria CIAT/AEAT/IEF

2015

112 p

This new edition addresses highly diversified topics. The articles have in common to contribute to knowledge. Six articles are published: Analysis of the low VAT Collection Capacity in the Small Taxpayer Sector: Bolivia´s Case; Tax Education and Citizenship Development in Latin America; Tax on Gross Income: Treatment in Argentina of Income from Abroad; Towards a Contractual Model of the Corporate Group Concept; Sustainable Fiscal Measures for Responsible Mining; and finally the issue of Cryptocurrencies, a New Obstacle in the Path Toward International Fiscal Transparency.