Tax Administration Review, No. 52

Inter-American Inter-American Center of Tax Administrations - CIAT, State State Agency of Tax Administration - AEAT, Institute Institute of Fiscal Studies - IEF

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FörlagCentro Interamericano de Administraciones Tributarias

ISBN6610001044220

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This edition, No. 52, includes fourteen (14) articles: Rights and Guarantees of the Taxpayer in Chile and Uruguay. Some Considerations of its Regulation and Challenges; The Challenge of Value Added Tax (VAT) Refunds in Angola; VAT Harmonization in the Economic Community of West African States (ECOW