Browsing Derecho PUCP by Subject "Secreto bancario"

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    • El régimen Fatca y sus principales aristas de aplicación en el Perú 

      Sheppard Castillo, Karen (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2014-07-30)
      As an answer to the international tax evasion problem, the U.S. Congress issued the Foreign Account Tax Compliance Act – Fatca. This Act aims to promote tax compliance among citizens and U.S. residents holding foreign bank ...