The Resource Het internationale vetrouwensbeginsel in belastingzaken

Het internationale vetrouwensbeginsel in belastingzaken

Label
Het internationale vetrouwensbeginsel in belastingzaken
Title
Het internationale vetrouwensbeginsel in belastingzaken
Creator
Subject
Language
  • dut
  • eng
Summary
Description of various aspects of the international trust principle by means of fiscal and legal case law for the mutual assistance for the collection of taxes. The second part describes the tension between the trust principle resulting from tax treaties and the care principle, which has to be met towards taxpayers, the influence on the burden of proof and the future significance of the equality of arms-principle of Art. 6 ECHR for the international trust principle
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 134 (2005),
http://library.link/vocab/creatorName
  • Arendsen de Wolff, R.J.G
  • Wijsman, L.C.A
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • collection of tax
  • mutual assistance
  • international taxation
Label
Het internationale vetrouwensbeginsel in belastingzaken
Instantiates
Publication
Note
20051111
Label
Het internationale vetrouwensbeginsel in belastingzaken
Publication
Note
20051111

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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