The Resource Cross-border rulings : direct and indirect taxation

Cross-border rulings : direct and indirect taxation

Label
Cross-border rulings : direct and indirect taxation
Title
Cross-border rulings : direct and indirect taxation
Creator
Subject
Language
eng
Summary
The authors analyse the different approaches to transparency of rulings regarding cross-border transactions in respect of both direct and indirect taxation. They consider that the enhanced transparency and model approach to VAT and cross-border rulings could also apply in respect of direct taxation and acknowledge that the political agreement reached on 6 October 2015 on the Directive for automatic exchange of information on cross-border rulings is a step in the right direction
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016),
http://library.link/vocab/creatorName
  • Kokolia, E
  • Lazaretou, T
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • advance tax ruling
  • VAT
  • direct tax
  • APA
  • automatic exchange of information
Label
Cross-border rulings : direct and indirect taxation
Instantiates
Publication
Label
Cross-border rulings : direct and indirect taxation
Publication

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