Análisis crítico del régimen de transparencia fiscal internacional vigente en el perú a partir del 2013

In the current globalization state, emerges an important problem referred to tax deferral, committed by those who, taking advantage of their belonging to entities domiciled abroad, are able to avoid paying taxes for what the yearn. In these cases, the governments are theo nes impaired, because they...

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Bibliographic Details
Main Author: Villagra Cayamana, Renée Antonieta
Format: Article
Published: 2013
Online Access:
Source:THEMIS: Revista de Derecho, ISSN 1810-9934, Nº. 64, 2013 (Ejemplar dedicado a: Derecho Tributario), pags. 51-73
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