documento electrónico

Inglés

Revista de Administración Tributaria CIAT/AEAT/IEF

2021

172 p

This edition presents eight (10) articles: Reporting to the Taxpayer: Implementing an evidence-based public policy; Challenges and opportunities to implement a “Single Federal Tax Registry” in Argentina; Incorporating data analytics in tax administration; Beneficial ownership transparency: Accomplishment and obstacles; Taxation in the digital economy. BEPS plan; Impact of the corruption phenomenon on voluntary compliance and on the closing of tax GAPS. Peruvian experience; The new course of corporate income taxation in Angola; Classification of electronic invoices using natural language processing; Tax policy management in the underground economy in Latin America and Incorporation of the conclusive agreements into the Argentine tax procedure.