documento electrónico

Inglés

Modelos y Manuales / Models and Manuals

Modelos CIAT

2015

190 p

The Model edition was published in 2015 and presented to CIAT member countries and the entire international tax community at the 49th General Assembly in Lima, Peru, 2015

I. Preliminary provisions II. Taxes and substantive tax relations III. Tax enforcement processes and procedures and mutual administrative assistance in tax matters; IV. Tax violations and tax penalties V. Procedures to review administrative decisions