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| dc.title | A Brief History of Tax Transparency |
| dc.contributor.author | Barreix, Alberto Daniel |
| dc.contributor.author | Roca, Jerónimo |
| dc.contributor.author | Velayos, Fernando |
| dc.contributor.orgunit | Fiscal and Municipal Management Division |
| dc.date.available | 2016-06-09T00:00:00 |
| dc.date.issue | 2016-06-05T00:00:00 |
| dc.description.abstract | This study describes progress on the international exchange of tax information from the end of the Second World War -a period marked by the complete absence of interinstitutional international collaboration- to more recent years, when there has been real awareness of taxation as an intrinsically global phenomenon. Thus the study analyzes the development of the new technical instruments and the institutional apparatus that have facilitated such progress, as well as matters that threaten their effectiveness and the critical factors in these processes. |
| dc.format.extent | 21;23 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0007967 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/A-Brief-History-of-Tax-Transparency.pdf |
| dc.identifier.url | https://publications.iadb.org/publications/spanish/document/Breve-historia-de-la-transparencia-tributaria.pdf |
| dc.language.iso | en |
| dc.medium | Adobe PDF |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Fiscal Transparency |
| dc.subject | Fiscal Management |
| dc.subject | Tax Administration |
| dc.subject | Tax System |
| dc.subject.keywords | tributación internacional;estándares;information exchange;foro global;tax transparency;global forum;international tax transparency;standards;automatic exchange;intercambio automático;transparencia tributaria;intercambio de información |
| dc.type | Discussion Papers |
| idb.identifier.pubnumber | Discussion Papers |