documento electrónico

Inglés

Modelos y Manuales / Models and Manuals

Models CIAT

2005

20 p

Presented in Buenos Aires, Argentina, at the 39ª CIAT General Assembly, (April 18-21, 2005) Version: English and Spanish

The present model constitutes a tool to assist in the development and implementation of a code of Conduct. Its is provided as a general guide for tax administrations of CIAT member-countries and should be modified to particular circumstances and country-specific legislative requirements. Developed by members of the CIAT working group on the promotion of ethics in tax administration ( Argentina, Brazil, Canada, Spain, Peru, Trinidad and Tobago).