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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.
Andrés Duque, Wolney Martins, Antonio Seco and Raul Zambrano
Darío González
CIAT
Centro Interamericano de Administraciones Tributarias (CIAT)
CIAT/AEAT/IEF
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