The Resource Joint audits : applicable law and taxpayer rights

Joint audits : applicable law and taxpayer rights

Label
Joint audits : applicable law and taxpayer rights
Title
Joint audits : applicable law and taxpayer rights
Creator
Subject
Language
eng
Summary
This article first provides an overview of the concept, categories and objectives of joint audits, defined as all forms of international cooperation between tax authorities where officials from one country take part in a tax audit carried out by officials of another country. Subsequently, questions of applicable law, taxpayer rights standards in particular, are discussed. On this basis, an in-depth analysis of the relevant constitutional and legal guarantees of taxpayer rights is carried out from the specific perspective of EU law. The article concludes with a plea for further harmonization of joint audit procedure at EU level, in order to provide legal certainty and as a prerequisite for a more prominent role of this legal instrument
Citation source
In: World tax journal. - Amsterdam. - Vol. 10 (2018), no. 4 ; p. 585-631
http://library.link/vocab/creatorName
  • Čičin-Šain, N
  • Ehrke-Rabel, T
  • Englisch, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • joint audit
  • investigation
  • taxpayer rights
  • international law
  • constitutional law
  • EU law
  • human rights
  • legal protection
  • exchange of information
  • tax secrecy
  • harmonization of tax
Label
Joint audits : applicable law and taxpayer rights
Instantiates
Publication
Label
Joint audits : applicable law and taxpayer rights
Publication

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      52.37366609999999 4.9336932
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