Inclusiones en el ordenamiento tributario colombiano como la figura de las jurisdicciones no cooperantes o de baja o nula imposición y los regímenes Fiscales preferenciales, llevan implícito fijar una definición ...

"Today more than ever the challenges posed by international taxation are exacerbated to be the focus of the most professional experts in the field. It is not only because of the tensions inherent to taxation when it ...

A través de este trabajo se ha abordado el análisis de la administración tributaria española mediante la evaluación de la eficiencia relativa de cada una de las oficinas territoriales que la integran, empleando para ello ...

Neste trabalho, aborda-se a análise da administração tributária espanhola mediante a avaliação da eficiência relativa de cada um dos escritórios territoriais que a integram, empregando, para isso, a análise envolvente de ...

The following paper discusses the OECD BEPS project in the Latin American context. The most important actions of the project were evaluated and discussed, as well as the implementation of the individual countries was ...

Globally, a problem has been identified in different countries, such as money laundering, corruption, tax evasion and tax avoidance, largely because there are territories that offer attractive tax advantages to investors, ...

The World Summit on Sustainable Development, held in Johannesburg, August 2002, responded to a new cycle of global meetings that began with the Millennium Summit. The main characteristic of this new cycle is that the focus ...