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
245 _aCapacity building and resources for tax administrations in Latin America
_c Mariela Méndez Prado and Klelia Guerrero García
_hElectrónico
260 _c2016
500 _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
650 4 _aADMINISTRACION TRIBUTARIA
_97307
650 4 _aPRECIOS DE TRANSFERENCIA
_948095
650 4 _aFISCALIDAD INTERNACIONAL
_944303
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
773 0 _tInternational Transfer Pricing Journal
_gv. 23, n. 6, November - December 2016
942 _cART
942 _z148025
999 _c65117
_d65117