documento electrónico

Inglés

Revista de Administración Tributaria CIAT/AEAT/IEF

2015

131 p

This new issue presents eight articles, which develop various topics: tax Incentives in Uruguay; the single tax account in Chile; a new control and supervision approach to export industry (maquila) in Mexico; the International double taxation in Argentina; the use excise tax stamps; the importance of applied psychology in audit procedures; the BEPS project in Brazil and the rules introduced by the Organic Law of Incentives to Production and Tax Fraud Prevention in Ecuador.