The Resource A European Taxpayers' Code

A European Taxpayers' Code

Label
A European Taxpayers' Code
Title
A European Taxpayers' Code
Creator
Subject
Language
eng
Summary
The European Commission published Guidelines for a Model for A European Taxpayer's Code. The Guidelines clarify taxpayers' fundamental rights and obligations in the EU while proposing best practices for their enhancement. The European initiative follows several international ones to the same end. This article provides an overview of the European Commission's Guidelines and the background leading to their adoption. It also looks at similar initiatives around the globe, i.e. by the OECD and tax professionals' associations, and their differences from the European proposal. Finally, it comments on strengths and weaknesses of the European Model, concluding that the Guidelines reflect a step forward for the protection of European taxpayers
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 12 ; p. 807-815
http://library.link/vocab/creatorName
Valente, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • taxpayers' charter
  • taxpayer rights
Label
A European Taxpayers' Code
Instantiates
Publication
System control number
(Sirsi) a113829
Label
A European Taxpayers' Code
Publication
System control number
(Sirsi) a113829

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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