The Resource Tax audits to identify fictitious corporate residence

Tax audits to identify fictitious corporate residence

Label
Tax audits to identify fictitious corporate residence
Title
Tax audits to identify fictitious corporate residence
Creator
Subject
Language
eng
Summary
The need for a tax audit in the area of fictitious residence derives from circumstantial evidence - acquired during the intelligence phase - or from other clues that may have emerged during inspection. Further to the cognizance gathered within an enterprise's operative context, investigations aim at the research of accounting, supplementary, and electronic documentation. Such investigations may turn out to be particularly complex as they are generally required to consider the distinctive characteristics of international relations, the specificity of the subject matter, as well as the various jurisdictions (and legislatures) involved. Inspectors are bound to have their operations comply to a rather structured power-duties system, within which the respect of the taxpayer's rights acquires particular relevance
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 38 (2010),
http://library.link/vocab/creatorName
Valente, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • audit
  • residence
  • tax authorities
  • taxpayer rights
Label
Tax audits to identify fictitious corporate residence
Instantiates
Publication
Label
Tax audits to identify fictitious corporate residence
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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