Browsing Núm. 72 (2014) by Author "Sheppard Castillo, Karen"
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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 ...