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El intercambio automático de información: hacia el nuevo estándar de transparencia fiscal internacional
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2014-07-30)
Tax authorities are increasingly relying on mutual cooperation with their foreign peers to enforce more effectively their internal tax laws. After the banking scandals of 2008 and the subsequent global financial crisis, ...
Los Acuerdos de Intercambio de Información Tributaria y su Implementación en el Perú
(Pontificia Universidad Católica del Perú, 2014)
In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the ...
La colaboración de las Plataformas Digitales en la aplicación y en la recaudación de los tributos
(Pontificia Universidad Católica del Perú, 2021-11-22)
The use of digital platforms for the provision of services and sale of goods has increased in recent years, thereby transforming the performance of markets. These transactions have called into question some of the pillars ...
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 ...