The Resource The possible introduction of a European taxpayer code : objective and potential alternatives

The possible introduction of a European taxpayer code : objective and potential alternatives

Label
The possible introduction of a European taxpayer code : objective and potential alternatives
Title
The possible introduction of a European taxpayer code : objective and potential alternatives
Creator
Subject
Language
eng
Summary
The European Commission, in its 2012 Action Plan, noted the need to develop a European Taxpayer Code. In this article, the author examines the pros and cons of developing either a soft or hard law instrument to achieve this purpose and comments on the draft Model Taxpayer Charter developed by the Confederation Fiscale Européenne (CFE), the Asia-Oceania Tax Consultants' Association and the Society of Trust and Estate Practitioners
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • taxpayers' charter
  • tax compliance
  • EU Directive
  • taxpayer rights
  • tax planning
Label
The possible introduction of a European taxpayer code : objective and potential alternatives
Instantiates
Publication
Label
The possible introduction of a European taxpayer code : objective and potential alternatives
Publication

Library Locations

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      52.3736660 4.9336932
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