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Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 32 pages
File Size : 45,9 Mb
Release : 2000
Category : Tax administration and procedure
ISBN : IND:30000078909540
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8
Publisher : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center
Page : 120 pages
File Size : 53,9 Mb
Release : 1990
Category : Law
ISBN : STANFORD:36105038675760
This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.
Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service
Publisher : Unknown
Page : 172 pages
File Size : 43,7 Mb
Release : 1990
Category : Administrative remedies
ISBN : PSU:000017592178
Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher : Unknown
Page : 192 pages
File Size : 50,9 Mb
Release : 1999
Category : Business & Economics
ISBN : PSU:000043023059
Author : Pasquale Pistone,Group for Research on European International Taxation
Publisher : IBFD
Page : 573 pages
File Size : 45,7 Mb
Release : 2009
Category : Law
ISBN : 9789087220655
Until now the topic of legal remedies in European direct tax law has been significantly underexposed within the academic tax community. This book aims at filling this gap by providing the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers' rights.
Author : United States. Congress. House. Committee on Appropriations. Subcommittee on the Departments of Transportation, Treasury, HUD, the Judiciary, District of Columbia, and Independent Agencies Appropriations
Publisher : Unknown
Page : 382 pages
File Size : 53,9 Mb
Release : 2005
Category : United States
ISBN : STANFORD:36105050402127
Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher : Unknown
Page : 596 pages
File Size : 49,5 Mb
Release : 1992
Category : Business & Economics
ISBN : PSU:000019984308
Author : Robert F. van Brederode
Publisher : Springer Nature
Page : 412 pages
File Size : 50,9 Mb
Release : 2019-11-02
Category : Law
ISBN : 9789811500893
This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
Author : Georg Kofler,Miguel Poiares Maduro,Pasquale Pistone
Publisher : IBFD
Page : 581 pages
File Size : 54,9 Mb
Release : 2011
Category : Human rights
ISBN : 9789087221119
Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Author : Juliane Kokott,Pasquale Pistone
Publisher : Bloomsbury Publishing
Page : 645 pages
File Size : 45,7 Mb
Release : 2022-03-24
Category : Law
ISBN : 9781509954018
This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Author : Michael Lang
Publisher : Kluwer Law International B.V.
Page : 754 pages
File Size : 45,9 Mb
Release : 2010-01-01
Category : Law
ISBN : 9789041133762
EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America. This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. European Union law barely deals with procedural questions even though they are essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements. This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.
Author : United States. Congress. Senate. Committee on Appropriations. Subcommittee on Transportation, Treasury and General Government, and Related Agencies
Publisher : Unknown
Page : 338 pages
File Size : 47,9 Mb
Release : 2004
Category : United States
ISBN : UOM:39015090413975
Author : Mr.Christophe J Waerzeggers,Mr.Cory Hillier
Publisher : International Monetary Fund
Page : 20 pages
File Size : 52,5 Mb
Release : 2019-03-19
Category : Business & Economics
ISBN : 9781498303514
Designing Interest and Tax Penalty Regimes
Author : Parada, Leopoldo
Publisher : Edward Elgar Publishing
Page : 233 pages
File Size : 45,6 Mb
Release : 2022-10-11
Category : Law
ISBN : 9781800885844
This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.
Author : Marina Serrat Romaní,Jasper Korving,Mariolina Eliantonio
Publisher : Edward Elgar Publishing
Page : 391 pages
File Size : 50,8 Mb
Release : 2024-04-12
Category : Law
ISBN : 9781035314560
This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.
