documento electrónico

Inglés

Revista de Administración Tributaria CIAT/AEAT/IEF

2019

p

This edition presents (10) articles: Theory of proof in tax assumptions; Tax policy vs. Cadastral policy, new role play; Comments on action 12 of BEPS and its inclusion in Mexico; A vision on the relationships of tax crime and money laundering Spanish model of institutional collaboration between the financial intelligence unit and the tax administration; Analysis tools for the fight against corruption; Customs valuation and transfer pricing documentation. BEPS action plan and its impact on Ecuador; Brazilian tax burden in historical perspective: Statistics reviewed; 2013 – 2016 Estimate of sales tax (ST) evasion in Honduras; Electronic contracting in the State Agency of Tax Administration after the new public-sector contract law. In addition to these articles, a new section of reviews of other publications of interest is included in this issue in relation to the book “Hacienda Pública y Gobernanza Fiscal en España: Desafíos 2020”. In recognition of the professional career in the public sector of Mr. Juan Antonio Garde Roca".