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Regímenes de revelación obligatoria de estructuras de planeación fiscal doméstica e internacional, antecedentes e impacto en Europa y América Latina
(Pontificia Universidad Católica del Perú, 2021-08-03)
This article provides a brief overview of the exchange of information mechanisms between Tax Administrations, developed by the Organization for Economic Cooperation and Development (OECD) and the G20. Within this context ...