The Resource Begleitende Kontrolle und Steuerkontrollsystem aus Sicht eines multinationalen Konzerns = Horizontal monitoring and tax compliance management system from the perspective of a multinational enterprise

Begleitende Kontrolle und Steuerkontrollsystem aus Sicht eines multinationalen Konzerns = Horizontal monitoring and tax compliance management system from the perspective of a multinational enterprise

Label
Begleitende Kontrolle und Steuerkontrollsystem aus Sicht eines multinationalen Konzerns = Horizontal monitoring and tax compliance management system from the perspective of a multinational enterprise
Title
Begleitende Kontrolle und Steuerkontrollsystem aus Sicht eines multinationalen Konzerns = Horizontal monitoring and tax compliance management system from the perspective of a multinational enterprise
Creator
Subject
Language
eng
Summary
The Annual Tax Act 2018 introduces horizontal monitoring as an alternative to the usual tax audit. One requirement for the participation in horizontal monitoring is the implementation of a tax compliance management system. The author shows consequences for multinational enterprises and the need to clarify the legal situation
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 12 ; p. 604-616
http://library.link/vocab/creatorName
Sopp, K
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • cooperative compliance
  • MNE
Label
Begleitende Kontrolle und Steuerkontrollsystem aus Sicht eines multinationalen Konzerns = Horizontal monitoring and tax compliance management system from the perspective of a multinational enterprise
Instantiates
Publication
Label
Begleitende Kontrolle und Steuerkontrollsystem aus Sicht eines multinationalen Konzerns = Horizontal monitoring and tax compliance management system from the perspective of a multinational enterprise
Publication

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