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documento electrónico
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Modelos y Manuales / Models and Manuals
2006
129 p
Participating countries: Argentina, Brazil, Canada, Italy, Mexico, Spain, United States of America, OECD and Executive Secretariat of CIAT.CD-ROM (Spanish and English)
The manual is structured on the basis of modules. This firs module deals with the general and legal aspects of information exchange. The other modules deal with particular aspects of information exchange and refer to the following topics: MECHANISMS FOR EXCHANGING INFORMATION: Information exchange upon request module. Spontaneous information exchange module. Automatic information exchange module. Specific activities (industries) information exchange module. Simultaneous examination module. Examination Abroad module. USEFUL INFORMATION FOR PROCESSING EXCHANGE: Country profile, regarding information exchange. Information exchange instruments and models.
Darío González
Andrés Duque, Wolney Martins, Antonio Seco and Raul Zambrano
Centro Interamericano de Administraciones Tributarias (CIAT)
CIAT
CIAT/AEAT/IEF
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