documento electrónico

Inglés

Revista de Administración Tributaria CIAT/AEAT/IEF

2016

p

This Review presents (8) articles on topics of particular interest and relevance to the tax administrations such as: The Informative Statement of Assets, its feasibility in Cuba; The tax burden in Brazil: to be resized and redesigned; the new legal regime for online gaming and betting in Portugal: regulation model and global framework; Litigation vis-a-vis the tax assessment. Repression of the illegal action and the subsequent procedural actions: the Argentine experience; Remission of interest and fines as a tool for tax debt recovery: the case of Chile; Brazilian perspectives on secret, cooperation and international tax competition; The limitation of interest expense deductibility in corporate taxation: the Spanish experience. Finally, we include an article about combining data and technology with analysis, strategy, operational planning, education and improved enforcement activities to promote tax compliance.