Tax Haven: Latin America and its Struggle 2018 – 2023
Descripción del Articulo
Tax havens have considerably reduced tax revenues and Latin American countries are the most affected than developed countries. The main allied institution of Latin American countries to counter tax evasion, tax avoidance and illicit cash flows is the OECD and since 2018 with its meeting in Punta del...
| Autores: | , |
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| Formato: | artículo |
| Fecha de Publicación: | 2024 |
| Institución: | Escuela de Posgrado Newman |
| Repositorio: | Revistas - Escuela de Posgrado Newman |
| Lenguaje: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/329 |
| Enlace del recurso: | https://journals.epnewman.edu.pe/index.php/IBJ/article/view/329 |
| Nivel de acceso: | acceso abierto |
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Tax Haven: Latin America and its Struggle 2018 – 2023Paraíso Fiscal: América Latina y su Lucha 2018 – 2023 Giudice Baca, VictorFernandez Aliaga, Denys MarcoTax havens have considerably reduced tax revenues and Latin American countries are the most affected than developed countries. The main allied institution of Latin American countries to counter tax evasion, tax avoidance and illicit cash flows is the OECD and since 2018 with its meeting in Punta del Este it has established concrete measures and objectives that have been implemented and developed. Latin American countries have to commit to the development of fiscal transparency and information exchange mechanisms to counteract tax havens.Los paraísos fiscales han mermado considerablemente los ingresos fiscales y los países de América Latina son los más perjudicados que los países desarrollados. La principal institución aliada de los países latinoamericanos para contrarrestar la evasión fiscal, la elusión fiscal y los flujos de efectivo ilícitos es la OCDE y desde el 2018 con su reunión en Punta del Este ha establecido medidas concretas y objetivos que se han implantado y desarrollado. Los países de América Latina tienen que comprometerse con el desarrollo de mecanismos de transparencia fiscal e intercambio de información para contrarrestar a los paraísos fiscales.Escuela de Posgrado Newman S.A.C.2024-01-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer reviewed articleArtículo evaluado por paresapplication/pdftext/htmlhttps://journals.epnewman.edu.pe/index.php/IBJ/article/view/329Iberoamerican Business Journal; Vol. 7 No. 2 (2024): August - January; 33-61Iberoamerican Business Journal; Vol. 7 Núm. 2 (2024): Agosto - Enero; 33-612521-581710.22451/5817.ibj2024.vol7.2reponame:Revistas - Escuela de Posgrado Newmaninstname:Escuela de Posgrado Newmaninstacron:NEWMANspahttps://journals.epnewman.edu.pe/index.php/IBJ/article/view/329/626https://journals.epnewman.edu.pe/index.php/IBJ/article/view/329/627Derechos de autor 2024 Victor Giudice Baca, Denys Marco Fernandez Aliagahttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/3292024-09-17T11:47:54Z |
| dc.title.none.fl_str_mv |
Tax Haven: Latin America and its Struggle 2018 – 2023 Paraíso Fiscal: América Latina y su Lucha 2018 – 2023 |
| title |
Tax Haven: Latin America and its Struggle 2018 – 2023 |
| spellingShingle |
Tax Haven: Latin America and its Struggle 2018 – 2023 Giudice Baca, Victor |
| title_short |
Tax Haven: Latin America and its Struggle 2018 – 2023 |
| title_full |
Tax Haven: Latin America and its Struggle 2018 – 2023 |
| title_fullStr |
Tax Haven: Latin America and its Struggle 2018 – 2023 |
| title_full_unstemmed |
Tax Haven: Latin America and its Struggle 2018 – 2023 |
| title_sort |
Tax Haven: Latin America and its Struggle 2018 – 2023 |
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Giudice Baca, Victor Fernandez Aliaga, Denys Marco |
| author |
Giudice Baca, Victor |
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Giudice Baca, Victor Fernandez Aliaga, Denys Marco |
| author_role |
author |
| author2 |
Fernandez Aliaga, Denys Marco |
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author |
| description |
Tax havens have considerably reduced tax revenues and Latin American countries are the most affected than developed countries. The main allied institution of Latin American countries to counter tax evasion, tax avoidance and illicit cash flows is the OECD and since 2018 with its meeting in Punta del Este it has established concrete measures and objectives that have been implemented and developed. Latin American countries have to commit to the development of fiscal transparency and information exchange mechanisms to counteract tax havens. |
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2024 |
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2024-01-31 |
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info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer reviewed article Artículo evaluado por pares |
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article |
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publishedVersion |
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https://journals.epnewman.edu.pe/index.php/IBJ/article/view/329 |
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https://journals.epnewman.edu.pe/index.php/IBJ/article/view/329 |
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spa |
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spa |
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https://journals.epnewman.edu.pe/index.php/IBJ/article/view/329/626 https://journals.epnewman.edu.pe/index.php/IBJ/article/view/329/627 |
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Derechos de autor 2024 Victor Giudice Baca, Denys Marco Fernandez Aliaga https://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
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Derechos de autor 2024 Victor Giudice Baca, Denys Marco Fernandez Aliaga https://creativecommons.org/licenses/by-nc-sa/4.0 |
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openAccess |
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application/pdf text/html |
| dc.publisher.none.fl_str_mv |
Escuela de Posgrado Newman S.A.C. |
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Escuela de Posgrado Newman S.A.C. |
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Iberoamerican Business Journal; Vol. 7 No. 2 (2024): August - January; 33-61 Iberoamerican Business Journal; Vol. 7 Núm. 2 (2024): Agosto - Enero; 33-61 2521-5817 10.22451/5817.ibj2024.vol7.2 reponame:Revistas - Escuela de Posgrado Newman instname:Escuela de Posgrado Newman instacron:NEWMAN |
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Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
