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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.
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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