El intercambio automático de información: hacia el nuevo estándar de transparencia fiscal internacional
Tax authorities are increasingly relying on mutual cooperation with their foreign peers to enforce more effectively their internal tax laws. After the banking scandals of 2008 and the subsequent global financial crisis, the Global Forum on Transparency and Exchange of Information for TaxPurposes has...
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Format: | Article |
Language: | Spanish |
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2014
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=4904847 |
Source: | Derecho PUCP: Revista de la Facultad de Derecho, ISSN 2305-2546, Nº. 72, 2014 (Ejemplar dedicado a: Derecho Tributario: Internacionalización y Tendencias), pags. 31-44 |
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