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Capacity building and resources for tax administrations in Latin America Mariela Méndez Prado and Klelia Guerrero García Electrónico

By: Méndez Prado, Mariela.
Contributor(s): Guerrero García, Klelia.
Material type: ArticleArticlePublisher: 2016Subject(s): ADMINISTRACION TRIBUTARIA | PRECIOS DE TRANSFERENCIA | FISCALIDAD INTERNACIONAL In: International Transfer Pricing Journal v. 23, n. 6, November - December 2016Summary: The analysis of capacity building and resources for tax administrations remains a recurring topic when discussing international tax. To contributeto this debate within the OECD Task Force of March 2016, this article presents some conclusions from the fourth regional meeting of Latin American tax administrations, including issues that affect their activities, both directly and indirectly, as well as joint proposals. These matters broadly fall under the headings of training, technology and institutions. The proposals are merely one part of along process consisting of a series of international meetings to share and discuss the experiences of Latin American tax administrations, and the follow-ups byexperts in both national and regional contexts.
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The analysis of capacity building and resources for tax administrations remains a recurring topic when discussing international tax. To contributeto this debate within the OECD Task Force of March 2016, this article presents some conclusions from the fourth regional meeting of Latin American tax administrations, including issues that affect their activities, both directly and indirectly, as well as joint proposals. These matters broadly fall under the headings of training, technology and institutions. The proposals are merely one part of along process consisting of a series of international meetings to share and discuss the experiences of Latin American tax administrations, and the follow-ups byexperts in both national and regional contexts.

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