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Leiden University Scholarly Publications Repository
Report . 2022
Full-Text: https://scholarlypublications.universiteitleiden.nl/access/item%3A3513532/view
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Iniciativas de cumplimiento cooperativo como mecanismo preventivo

descriptionPublicationkeyboard_double_arrow_right Report 01 Nov 2022 Netherlands English Publisher:Centro Interamericano de Administraciones Tributarias (CIAT)
Authors: Quiñones, D.; Mosquera Valderrama, I.J.; Huiskers-Stoop, E.A.M.;

handle: 1887/3513531

Iniciativas de cumplimiento cooperativo como mecanismo preventivo

Abstract

The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control of International Tax Planning on 1 November 2022. This chapter is about the introduction of a Cooperative Compliance programme by tax administrations in developing countries.English version: https://hdl.handle.net/1887/3513986

Country
Netherlands
Keywords

Tax Compliance, Cooperative Compliance, Trust-based relationship

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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green
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Netherlands Research Portal