documento electrónico

Inglés

Revista de Administración Tributaria CIAT/AEAT/IEF

2018

144 p

This edition presents (9) articles: IFRS and taxation:challenges and opportunities for tax administrations; Dividends and profits in the Uruguayan tax systemand the recent incorporation of the presumptive regime; Digital technologies in the tax industry: thecase of VAT; Topics to consider for the control ofthe income tax in the mining sector; Criteria for the inclusion of taxpayers in a Large Taxpayers unit:a methodological guide; Forest biological assets NIC 41 and their impact on Income Tax in Ecuador; Segmentation of taxpayers as a balancing strategy of the administrative burden in the compliance with transfer pricing documentation obligations; The Macroeconomic Convergence at SADC: What are the challenges posed within the framework of Intraregional Trade? and Prospective in the tax administration collection strategy.