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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.
Centro Interamericano de Administraciones Tributarias (CIAT)
CIAT/AEAT/IEF
Darío González
Juan Pablo Jiménez, Luis Miguel Galindo, Fernando Lorenzo y Andrea Podestá
Santiago Díaz de Sarralde Miguez, Julio López, Gaspar Maldonado
Fernando Peláez Longinotti
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