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The Tax Information Exchange Agreements and their Implementation in PeruLos Acuerdos de Intercambio de Información Tributaria y su Implementación en el Perú
(Pontificia Universidad Católica del Perú, 2014)
Los Acuerdos de Intercambio de Información Tributaria y su Implementación en el PerúThe Tax Information Exchange Agreements and their Implementation in Peru
(Pontificia Universidad Católica del PerúPE, 2018)
Towards an International Code for administrative cooperation in tax matter and international tax governance
(Departamento de Derecho Constitucional, 2017-12-13)
There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative ...
Tax exchange of information and international cooperation in BrazilO intercâmbio de informações tributárias e a cooperação internacional no Brasil
(Escola de Direito de São Paulo da Fundação Getulio Vargas, 2015)
TAX EXCHANGE OF INFORMATION AND INTERNATIONAL COOPERATION IN BRAZIL*
(Fundação Getúlio Vargas, Escola de Direito, 2015)
Globalization and internationalization of companies are phenomena that need to be considered by modern tax administrations. In many situations, such as tax evasion, harmful tax competition and money laundering, domestic ...
El Perú Hacia un Efectivo Intercambio de Información Tributaria
Este estudio, analiza la implementación del intercambio de información tributaria llevado a cabo por el Perú, en el marco del Derecho Internacional, la cooperación y coordinación entre jurisdicciones para la implementación ...
Tax information exchange agreements and the prohibition of retroactivity
This article presents a study of the retroactive application of tax information exchange agreements (TIEAs) in Brazil, Colombia, South Africa and Uruguay, with a view to articulating policy recommendations for similar ...
O Foreign Account Tax Compliance Act (FATCA)e sua aplicabilidade ao Banco de Desenvolvimento de Minas Gerais (BDMG)
(Universidade Federal de Minas GeraisUFMG, 2016-05-25)
In September 23, 2014, Brazil and United States of America signed an international agreement in order to exchange information about financial accounts: Agreement Between the United States of America and Brazil to Improve ...
Tributação e BEPS: a avaliação da OCDE sobre matéria tributária e a implementação do Projeto BEPS pelo Brasil
(2020-09)
A OCDE estabeleceu parcerias para tratar da pauta da tributação internacional, especialmente com o G20 e organizações financeiras internacionais, das quais o Brasil também é membro. Os temas de melhoria da administração ...
Adequação tributária de uma prestadora de serviços contábeis ao novo Simples Nacional
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2007-08)
In Brazil already it has some time, the micro companies and the small business companies are suffering with the high load would tax, what she diminishes the return of the investment for its proprietors, hinders the growth ...