The Resource Implementation of agreements on international assistance in tax collection : avoiding the complexity of a "mirror" approach

Implementation of agreements on international assistance in tax collection : avoiding the complexity of a "mirror" approach

Label
Implementation of agreements on international assistance in tax collection : avoiding the complexity of a "mirror" approach
Title
Implementation of agreements on international assistance in tax collection : avoiding the complexity of a "mirror" approach
Creator
Subject
Language
eng
Summary
This article focuses on recent initiatives regarding international assistance in tax collection, the success of which is influenced by simplicity and complexity. A "mirror" approach is often adopted, whereby states aim for maximum equivalence in tax collection laws and practice, but the author does not think that this is ideal
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 8 ; p. 424-429
http://library.link/vocab/creatorName
De Troyer, I
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • collection of tax
  • MAP
Label
Implementation of agreements on international assistance in tax collection : avoiding the complexity of a "mirror" approach
Instantiates
Publication
Label
Implementation of agreements on international assistance in tax collection : avoiding the complexity of a "mirror" approach
Publication

Library Locations

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