documento electrónico

Inglés

Revista de Administración Tributaria CIAT/AEAT/IEF

2018

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This edition presents (7) articles: The taxation of insolvent companies in Portugal; Future collection and control of contributions to social security before the digital economy changes; Analytics and Big Data: The new frontier cases of use at AEAT; Methods of dispute resolution in international tax law the mutual agreement procedure and the need for arbitration in Brazil; Progress of the work of the CIAT Permanent Ethics Committee; Internal auditing in the tax or customs administration, an anti-corruption approach; Motivating or demotivating work factors for intermediate managers: Exploratory research in a tax administration organization.