The Resource The new wave of cooperative compliance programmes and the impact of new technology

The new wave of cooperative compliance programmes and the impact of new technology

Label
The new wave of cooperative compliance programmes and the impact of new technology
Title
The new wave of cooperative compliance programmes and the impact of new technology
Creator
Subject
Language
eng
Summary
An increasing number of (inter)national tax regulations (like the ATAD, iterations of CFC rules and interest deductibility limitations) are impacting taxpayers at the same time that their scrutiny by tax authorities is intensifying. Against this background, cooperative compliance programmes are on the rise. This article addresses the latest developments with regard to cooperative compliance programmes in Austria, Belgium and Poland, and also looks into the potential of new technologies to further foster the relationship between taxpayers and tax administrations
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 2/3 ; p. 99-105
http://library.link/vocab/creatorName
  • Bronżewska, K
  • Majdańska, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • cooperative compliance
  • automation
  • taxpayer
  • tax authorities
Label
The new wave of cooperative compliance programmes and the impact of new technology
Instantiates
Publication
Label
The new wave of cooperative compliance programmes and the impact of new technology
Publication

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