Report of the proceedings of the eighth assembly of the International Association of Tax Judges held in Helsinki on 6 and 7 October 2017

Resource Information

The work Report of the proceedings of the eighth assembly of the International Association of Tax Judges held in Helsinki on 6 and 7 October 2017 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Report of the proceedings of the eighth assembly of the International Association of Tax Judges held in Helsinki on 6 and 7 October 2017

Creator

• Michel, B

Subject

• VAT
• VAT rate
• case law
• disclosure
• MAP
• internet
• procedural law
• tax accounting
• electronic services

Language

eng

Summary

This report summarizes the proceedings of the Eighth Assembly of the International Association of Tax Judges, which was held in Helsinki on 6 and 7 October 2017. On the agenda were six substantive sessions. The proceedings were closed by a presentation on an ?exotic? topic.The following topics were covered: Issues in commercial and tax accounting; The use of foreign case law by courts; Tax procedures in Finland; Recent case law regarding mutual agreements; VAT case law on services related to websites and the internet; Obtaining evidence and information: common law and civil law jurisdictions; and "Exotic" topic: bear-watching in Finland

Citation source

In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 7 ; 16 p

Geographic coverage

International

Language note

English