El régimen Fatca y sus principales aristas de aplicación en el Perú
As an answer to the international tax evasion problem, the U.S. Congress issued the Foreign Account Tax Compliance Act – Fatca. This Act aims to promote tax compliance among citizens and U.S. residents holding foreign bank accounts. To this effect, Fatca requires Foreign Financial Institutions to en...
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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=4904850 |
| Source: | Derecho PUCP: Revista de la Facultad de Derecho, ISSN 2305-2546, Nº. 72, 2014 (Ejemplar dedicado a: Derecho Tributario: Internacionalización y Tendencias), pags. 103-124 |
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