The Resource Der steinige Weg hin zu einem österreichischen Compliance-Model - Australien als Inspiration? = the stony road to an Austrian compliance model - can Australia serve as an inspiration?

Der steinige Weg hin zu einem österreichischen Compliance-Model - Australien als Inspiration? = the stony road to an Austrian compliance model - can Australia serve as an inspiration?

Label
Der steinige Weg hin zu einem österreichischen Compliance-Model - Australien als Inspiration? = the stony road to an Austrian compliance model - can Australia serve as an inspiration?
Title
Der steinige Weg hin zu einem österreichischen Compliance-Model - Australien als Inspiration? = the stony road to an Austrian compliance model - can Australia serve as an inspiration?
Creator
Subject
Language
  • ger
  • eng
Summary
The Austrian tax administration is working on improving "fair play" in tax matters, thus considering the implementation of an extensive enhanced relationship model in Austrian tax procedural law. The author explains the concept behind, and advantages of, such an enhanced relationship model and takes a look at the risk management approach. As for a possible implementation of both systems into practice, she presents the Australian compliance program which may serve as an inspiration for Austria
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
Heber, C
Language note
German
http://library.link/vocab/subjectName
  • tax compliance
  • tax authorities
Label
Der steinige Weg hin zu einem österreichischen Compliance-Model - Australien als Inspiration? = the stony road to an Austrian compliance model - can Australia serve as an inspiration?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2013/R-S/SWI/vol.23/2_69-80.zip
Instantiates
Publication
Note
20130301
Label
Der steinige Weg hin zu einem österreichischen Compliance-Model - Australien als Inspiration? = the stony road to an Austrian compliance model - can Australia serve as an inspiration?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2013/R-S/SWI/vol.23/2_69-80.zip
Publication
Note
20130301

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