Tax audits to identify fictitious corporate residence

Resource Information

The work Tax audits to identify fictitious corporate residence 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

Tax audits to identify fictitious corporate residence

Creator

• Valente, P

Subject

• audit
• residence
• tax authorities
• taxpayer rights

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),

Geographic coverage

• European Union
• Europe

Language note

English