documento electrónico

Inglés

Revista de Administración Tributaria CIAT/AEAT/IEF

2021

174 p

This edition presents eight (10) articles: This edition presents eight (10) articles: Public tax policies in Angola: Challenges and constraints; The impact of COVID-19 over the tax residence rules for companies and individuals: A Latin American approach; The monophasic sales tax and informality of MSMEs activities; Artificial Intelligence in tax administrations; Tax control of criptocurrencies by the IRS and the opportunities that this may offer to Latin America for regulating their use; COVID and SDG, present and future of taxation in LAC; Relevant aspects of the commercial leasing agreement. Analysis of its treatment according to IFRS and applicable tax legislation; The tax incorporation regime and its tax context in Mexico; Simple tax regime in Colombia: Relevant issues and analysis for the promotion of small business formalization in Colombia; Transaction tracing strategies for addresing tax evasion in the shadow economy: International success stories and lessons for Kenya.