Taxpayers rights in the exchange of information between Tax Administrations
This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective and efficient control over the application process of their domestic tax regime...
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| Format: | Others |
| Language: | Español |
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Pontificia Universidad Católica del Perú
2014
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| Online Access: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9768/10179 http://repositorio.pucp.edu.pe/index/handle/123456789/116574 |