| 000 | 01398nab a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190409160452.0 | ||
| 007 | ta | ||
| 008 | 190409t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_965107 _aMajdanska, Alicja |
|
| 245 |
_aUsing impact evaluation to examine domestic and international cooperative compliance programs _c Alicja Majdanska and Yuchen Wu |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss how taxpayers and tax authorities alike can use impact evaluation to examine the effects of cooperative compliance programs. More specifically, they consider how to design an impact evaluation that can thoroughly assess the outcomes of the International Compliance Assurance Program, a new project that the OECD hopes will provide early certainty, offer assurances regarding tax obligations, and promote the efficient use of resources by both tax administrations and taxpayers. | ||
| 650 | 4 |
_963689 _aCUMPLIMIENTO COOPERATIVO |
|
| 650 | 4 |
_948158 _aPROGRAMAS |
|
| 650 | 4 |
_944020 _aEVALUACION |
|
| 700 | 1 |
_967151 _aWu, Yuchen |
|
| 773 | 0 |
_9159960 _oOP 138-Bis/2019/93/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 10, March 11, 2019, p. 1045-1065 |
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| 942 | _cART | ||
| 999 |
_c140386 _d140386 |
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