| 000 | 01624nab#a2200253#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219161456.0 | ||
| 008 | 170529s2016 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aMéndez Prado, Mariela _965404 |
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| 245 |
_aCapacity building and resources for tax administrations in Latin America _c Mariela Méndez Prado and Klelia Guerrero García _hElectrónico |
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| 260 | _c2016 | ||
| 500 | _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen. | ||
| 650 | 4 |
_aADMINISTRACION TRIBUTARIA _97307 |
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| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
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| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
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| 520 | _aThe 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. | ||
| 700 | 1 |
_aGuerrero García, Klelia _965405 |
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| 773 | 0 |
_tInternational Transfer Pricing Journal _gv. 23, n. 6, November - December 2016 |
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| 942 | _cART | ||
| 942 | _z148025 | ||
| 999 |
_c65117 _d65117 |
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