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Revista de derecho (Valdivia)

versión On-line ISSN 0718-0950

Resumen

GONZALES BUSTOS, Juan Pablo. The normative harmonization of indirect taxes in the Andean Community. Rev. derecho (Valdivia) [online]. 2019, vol.32, n.1, pp.217-236. ISSN 0718-0950.  http://dx.doi.org/10.4067/S0718-09502019000100217.

The regulatory fiscal harmonization in the Andean Community aims to approximate the tax laws of the member states. It seeks to eliminate barriers to fluid trade of goods and services, which may have a negative impact on the formation of the common market. This work was entrusted to the Commission and the General Secretariat, who, fulfilling their powers, have carried out several activities to bring closer the tax laws of the member states. Our conclusions indicate that the necessary steps have been taken to continue advancing in such matter, although it is also true that fiscal harmonization in the Andean Community is still incipient.

Palabras clave : Andean Community; tax harmonization; indirect taxes.

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