Regímenes de revelación obligatoria de estructuras de planeación fiscal doméstica e internacional, antecedentes e impacto en Europa y América Latina
This article provides a brief overview of the exchange of information mechanisms between Tax Administrations, developed by the Organization for Economic Cooperation and Development (OECD) and the G20. Within this context it will be explained how the Report of Action 12 of the OECD/G20 project agains...
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| Format: | Article |
| Language: | Spanish |
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2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8024630 |
| Source: | Derecho & Sociedad, ISSN 2079-3634, Nº. 56, 2021, pags. 1-42 |
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