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 : 55,8 Mb
Release : 1990
Category : Law
ISBN : STANFORD:36105038675760
Taxpayers' Rights and Obligations by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8 Pdf
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.