Browsing Núm. 72 (2014) by Author "Pecho Trigueros, Miguel Eduardo"
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El intercambio automático de información: hacia el nuevo estándar de transparencia fiscal internacional
Pecho Trigueros, Miguel Eduardo (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 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, ...