taxpayer rights
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taxpayer rights
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- "Privileged" information for the world citizen when communicating with tax attorneys in multiple jurisdictions
- (Inter)nationale gegevensuitwisseling
- (Re)defining the balance between tax transparency and tax privacy in Big Data analytics
- 80 aniversario de la promulgación de la Ley de Justicia Fiscal : obra conmemorativa "Perspectivas actuales de la justicia fiscal y administrativa en Iberoamérica"
- A European Taxpayers' Code
- A comparative analysis of tax administration in Asia and the Pacific : 2016 edition
- A comparative analysis of tax administration in Asia and the Pacific : 2018 edition
- A degree of unfairness
- A milestone in Turkish tax law : an ECHR and Turkish Constitutional Court decision
- A model taxpayer's charter - why?
- A prestação e a constituição de garantias no procedimento e no processo tributário
- A question of privilege
- A textbook on Japanese tax administration
- A very private affair
- Abuso del diritto ed elusione fiscale
- Acuerdos conclusivos : teoría y práctica del primer medio alternativo de solución de conflictos en auditorías fiscales
- Administración electrónica tributaria en las Haciendas Locales
- Afkalving rechtsbescherming bij informatieuitwisseling aan het buitenland?
- Alabaster : 1938-2013
- Algemene wet inzake rijksbelastingen
- Algemene wet inzake rijksbelastingen
- Algemene wet inzake rijksbelastingen
- Algunas cuestiones pendientes sobre la transposición de la DAC 6 al ordenamiento tributario español: secreto profesional, seguridad jurídica y derecho a no autoinculparse
- Alkotmány és adójog
- Aloe Vera of America Inc v United States : No. CV 99-01794-PHX-JAT
- Amtshilfe durch Informationsaustausch in Steuersachen : BMF, Merkblatt v. 29.5.2019 - IV B 6 - S 1320/07/10004 :008
- Amtshilfe ohne Information der Betroffenen - eine rechtsstaatlich bedenkliche Neuerung
- An end to secrecy in the revenue context
- An overview of the protection of taxpayer rights
- An overview of the protection of taxpayer rights in Korea
- An overview of the protection of taxpayer rights in Portugal
- Anzeigepflicht für Steuergestaltungen - Möglichkeiten für ihre Implementierung in Deutschland
- Aparte navorderingstermijn voor kwaadwillende burgers?
- Assistance administrative internationale, procédures luxembourgeoises et droits fondamentaux : quelques réflexions au lendemain de l'arrêt Berlioz
- Automatic exchange of financial information under the Directive on Administrative Cooperation in the light of the global movement towards transparency
- BEPS Action 16 : the taxpayers' right to an effective legal remedy under European law in cross-border situations
- BEPS is making everthing transparent
- Balancing the three Rs : rights, remedies and responsibilities
- Basic features of the Austrian tax law and their relationship to international tax treaty law
- Behoorlijke rechtsbedeling bij geschillen over directe rijksbelastingen
- Belastingheffing zonder Belastingdienst
- Berlioz versus Sabou : Grundrechtsschutz im Amtshilfeverfahren = Berlioz versus Sabou : protection of fundamental rights in administrative assistance procedures
- Beschwerde ans Bundesgericht gegen Entscheide des Bundesverwaltungsgerichts auf dem Gebiet der internationalen Rechtshilfe in Strafsachen (Art. 84 BGG) : die materielle Abgrenzung von Amts- und Rechtshilfe am aktuellen Beispiel der strafprozessual unzulässigen amerikanischen "fishing expeditions" ("Gruppenanfragen")
- Bilateral and multilateral tax audits in Europe : are taxpayers defenseless?
- Boa-fé objetiva no direito financeiro e tributário
- Breves considerações sobre a digitalição da economia e seus impactos na tributação = Brief considerations on the digitalization of the economy and its impacts on taxation
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- CJEU - recent developments in direct taxation 2019
- CJEU - recent developments in value added tax 2019
- CRS and beneficial ownership registers - a call to action
- Canada Revenue Agency = Agence du revenu du Canada
- Canada Revenue Agency declares open season on taxpayer information
- Canada Revenue Agency forces taxpayer to disclose discussions with accountant
- Canada Revenue Agency revises administrative policy on obtaining taxpayer information
- Central Register as a model instrument to unveil beneficial owners for tax purposes
- Challenges in domestic & international taxation : emerging Indian experience
- Citizens and taxation in EU : fifty years after the Neumark Report
- Codice tributario
- Collaborazione e buona fede tra contribuente e Agenzia delle entrate nel processo tributario : atti di Convegno di Ferrara del 24 novembre 2006, Facoltà di Giurisprudenza
- Come parlare con il Fisco
- Comptroller of Income Tax v AZP : [2012] SGHC 112
- Conclusions approved during the third meeting on taxation : protection of taxpayer rights at the international level
- Confidentiality and taxpayer compliance
- Considerandos em torno da prova em Direito Administrativo e Tributário
- Constitutional and statutory requirements for levying tax in Estonia
- Constitutional limits to taxation in a democratic state : Hungary - national report
- Contencioso tributário
- Contributo allo studio degli strumenti di soluzione delle controversie fiscali internazionali : con particolare riguardo al transfer pricing
- Controle da extrafiscalidade
- Contrôle fiscal et protection du contribuable dans un contexte d'ajustement structurel : le cas du Cameroun
- Council of State Case : 681/2020
- Cuestiones pendientes en los intereses de demora tras la Ley 1/ 1998, de derechos y garantías de los contribuyentes
- Cumplimiento tributario cooperativo y buena gobernanza fiscal en la era BEPS
- Das Bankgeheimnis in Italien - eine rechtsvergleichende Perspektive unter Berücksichtigung grundrechtlicher Erwägungen = Bank secrecy in Italy - aspects of comparative law and some fundamental rights considerations
- Das EU-Doppelbesteuerungsabkommen-Streitbeilegungsgesetz
- Das rechtliche Gehör und seine Ausgestaltung im Steuerrecht
- Data protection and taxpayers' rights : challenges created by automatic exchange of information
- Data protection in direct tax matters and developments from the EU standpoint : the case of automatic exchange of information
- De Nationale ombudsman 25 jaar
- De Nationale ombudsman over het belastingjaar 2007
- De arbitrageregeling van het MLI : meer rechtsbescherming in het internationale belastingrecht?
- De draagwijdte van het beginsel 'In dubio contra fiscum'
- De grensoverschrijdende administratiefrechtelijke gegevensuitwisseling op verzoek in de inkomstenbelastingen vanuit Belgisch standpunt : de gevolgen van de aard van de procedure op de rechtsbescherming van de belastingplichtige
- De informatiebeschikking : en de daaraan ten grondslag liggende informatie- en administratieverplichtingen
- De informatiebeschikking anno 2017
- De internationale fiscale gegevensuitwisseling in België : een hedendaagse schets en een bezorgde blik in de toekomst
- De kennisgeving vooraf bij internationale uitwisseling van informatie verdwijnt : en daarmee de rechtsbescherming ook!
- Declaration of taxpayer rights
- Der Schutz des Steuerpflichtigen - rechtsvergleichend in der Bundesrepublik Deutschland, der Schweiz, Frankreich, Luxemburg und Grossbritannien
- Der geplante öffentliche Ertragsteuerinformationsbericht - Teil 2 : Formelle Fragen und grundsätzliche Probleme der geplanten Veröffentlichungspflicht
- Derecho tributario de la Unión Europea
- Derecho tributario iberoamericano : a la luz de la versión 2015 del Modelo de Código Tributario del CIAT
- Derecho tributario y derechos humanos : diálogo en México y el mundo
- Derecho tributario: doctrinas relevantes
- Derechos de los contribuyentes
- Derechos fundamentales de los contribuyentes frente a las actuaciones de la administración tributaria
- Derechos y garantías de los contribuyentes en el procedimiento sancionador tributario
- Developing tax transparency a decade after Sarbanes-Oxley
- Die Finanzstrafgesetz-Novelle 2007
- Die Steuerrechtsordnung : Band III : Steuerrechtswissenschaft, Steuergesetzgebung, Steurervollzug, Steuerrechtschutz, Steuerreformbestrebungen
- Direito constitucional tributário e segurança jurídica : metódica da segurança jurídica do sistema constitucional tributário
- Direito fiscal
- Diritto tributario, CEDU e diritti fondamentali dell'U.E. : incidenza e applicazioni pratiche
- Disclosure to Revenue and the privilege against self-incrimination
- Dispute resolution mechanisms in tax administration in Asia-Pacific
- Doppelbesteuerung und internationale Verständigungsverfahren = Double taxation and mutual agreement procedures
- Drie beginselen van fiscale rechtsbescherming
- Droit de communication : quelles garanties pour le contribuable?
- Droits fondamentaux du contribuable et procédures fiscales : étude comparative
- EU VAT cross-border rulings
- Echange de renseignements : vers une admission massive des demandes groupées et collectives?
- Eerst horen, dan praten?
- Effective international information exchange as a key element of modern tax systems : promises and pitfalls of the OECD's common reporting standard
- Einfluss der EU-Grundrechte auf das Steuerrecht : Wandel im Grundrechtsschutz durch Harmonisierung
- El Consejo Regional para la Defensa del Contribuyente de la Comunidad de Castilla y León
- El Consell Tributari del Ayuntamiento de Barcelona y la resolución de recursos municipales
- El Defensor del Contribuyente de la Comunidad de Madrid
- El Principio de buena administración en el ámbito tributario: un paso más allá en los derechos y garantías de los obligados tributarios = The principle of good administration in the tax field: a step further in the rights and guarantees of taxpayers
- El acceso a los datos personales en poder de la Administración tributaria
- El carácter reservado de los datos con trascendencia tributaria a la luz de los derechos reconocidos por la Ley Orgánica de Protección de Datos de Carácter Personal
- El control fiscal
- El deber de información
- El encuadramiento legal y límites del uso de herramientas de inteligencia artificial con fines de control fiscal : análisis de la decisión del Consejo Constitucional francés de 27 de diciembre de 2019 (Décision n.ð 2019-796 DC), sobre la Ley de Presupuestos 2020
- El estado actual de la defensa de los derechos y garantías de los contribuyentes : el Defensor del Contribuyente como instrumento de defensa : la perspectiva del Tribunal Supremo
- El estado actual de la defensa de los derechos y garantías de los contribuyentes : el Defensor del Contribuyente como instrumento de defensa : la perspectiva del abogado tributarista
- El estado actual de la defensa de los derechos y garantías de los contribuyentes : el Defensor del Contribuyente como instrumento de defensa : la perspectiva del asesor fiscal
- El estado actual de los derechos y de las garantías de los contribuyentes en las Haciendas Locales
- El procedimiento contencioso administrativo y la autorización de entrada en domicilio por motivos tributarios
- Enforcement or cooperation : an analysis of the compliance psychology of taxpayers
- Enkele reflecties over waarborgen bij onderzoek computergegevens : wat moeten fiscale rechtspraak en -praktijk dringend van het mededingingsrecht leren?
- Enquiries - obligations and rights
- Ensuring effective taxpayer remedies for breaches of confidentiality in relation to tax treaties
- Ensuring taxpayer rights in the era of automatic exchange of information : EU data protection rules and cases
- Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior : 40 Jornadas Colombianas de Derecho Tributario, Derecho Aduanero y Comercio Exterior
- Estudos de Tributação Internacional - volume 2
- Ethics and taxation
- Ethics for tax practitioners, according to general standards for lawyers and accountants in Australia and the USA
- Europa- und verfassungsrechtlicher Rechtsschutz jenseits der deutschen Finanzgerichtsbarkeit
- Exchange of information : an analysis of the scope of article 26 OECD Model and its requirements : in search for an efficient but balanced procdedure
- Exchange of information : the challenges ahead
- Exchange of information : the challenges ahead - Bermuda : International Academy of Estate and Trust Law Tokyo May 2019
- Exchange of information and bank secrecy
- Exchange of information and cross-border cooperation between tax authorities
- Exchange of information and taxpayer protections : a comparative view
- Exchange of information for tax purposes
- Exchange of information on request : whenever, wherever? Shakira's (and Berlioz's) right to judicial review of the foreseeable relevance standard
- Exchange of tax-related information and the protection of taxpayer rights : general comments and the Brazilian perspective
- Execução fiscal e dignidade da pessoa humana
- Expanding taxpayer protection : the adjudicator's office and complaint resolution
- Fake tax transparency? Leaks and taxpayer rights
- Fighting talk: the raid
- Fighting tax fraud through artificial intelligence tools : will the fundamental rights of taxpayers survive the digital transformation of tax administrations?
- Fiscal interest and taxpayers' rights
- Fiscale informatieverplichtingen in het licht van artikel 6 EVRM
- Fiscale rechtshulp voor de "kleine man" die het niet alleen kan
- Fiscalidade
- Fiscalización en tiempo real : el uso de los medios electrónicos como herramienta de fiscalización y como instrumento para hacer valer los medios de defensa de los contribuyentes. Ventajas y desventajas
- Fiscus, wat weet u van mij? Over (on)mogelijkheden om fiscale informatie op te vragen die op de aanvrager zelf betrekking heeft
- Five things every taxpayer in South Africa should know
- Forum : tax administration versus taxpayer - a new deal?
- French tax audits and the new tax warranty scheme
- From moral aspiration to rule of law : lessons from the United States in treating taxpayers fairly
- From red tape to red carpet : how the Netherlands has changed the traditional dispute landscape for tax issues
- Further key issues in tax reform
- G7 priorities in taxation
- Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act
- Gelir Idareşi Başkanliği
- Generalthema 2: Praktischer Schutz der Rechte der Steuerpflichtigen
- Get charter!
- Gewekt vertrouwen in Europees perspectief : een rechtsvergelijkend onderzoek naar de rol van het vertrouwensbeginsel in het Nederlandse, Belgische, Duitse en Europese (belasting)recht
- Giustizia tributaria e diritti fondamentali : giusto tributo, giusto procedimento, giusto processo
- Greek Council of State seminal decision regarding the limitation period for tax matters (Case 1738/2017)
- Guide to taxpayers' rights and HMRC powers
- HMRC v Hely-Hutchinson (Court of Appeal) : unfairness or bad luck?
- Handling audits of delinquent international information returns
- Handling tax controversy in Asia
- Harmonization in community law and enforcement of rights in tax law
- Het EU-Handvest in de Nederlandse fiscaliteit : geselecteerde verwachtingen : Rapport van de Commissie EU-Handvest
- Het big data-proces in de btw : rechtsbescherming in het Unierecht
- Het duivelse dilemma van de KB Lux-affaire : onrechtmatig bewijs of niet?
- Hoge Raad en grondrechten : EHRM of Hof van Justitie EU?
- Homenaje al prof. dr. Vicente Oscar Díaz
- Hoog bezoek : de fiscale visitatie doorgelicht
- Hoort wie klopt daar kinderen... : een onderzoek naar de draagwijdte van het fiscaal visitatierecht in de inkomstenbelastingen
- Horizontaal belastingtoezicht : meer recht op antwoord
- How to protect the taxpayer against abuse in the use of exchange of information by the French tax authorities?
- Human rights and taxation in Europe and the world
- IFA conference to study exchange of information, taxation of foreign passive income for related firms
- IRS practice and procedure
- Ihre Waffen gegen die Finanzverwaltung
- Implementing rules for levying and collecting taxes in China
- Improving tax compliance in a globalized world
- Improving the arbitration procedure under the EU Arbitration Convention (2)
- In defence of general anti-avoidance rules
- Informatie van over de grens : verslag van het symposium "Informatie van over de grens", gehouden op 5 februari 2015 in het Tropenmuseum te Amsterdam
- Informationsaustausch : Entwurf einer EU-Richtlinie zur Veröffentlichung von Steuerdaten, Besonderheiten bei Personengesellschaften und Grundrechte : zugleich ein Beitrag zu den Lehren aus dem Beschluss des französischen Conseil d'État vom 22.7.2016 im Hinblick auf die Offenlegungspflichten bei CbC-Reporting
- Informationsaustausch mit Drittstaaten - von der Auskunfts- zur Verweigerungspflicht?
- Initial findings on how individual taxpayers may indirectly influence tax and spend in Sweden, Germany and the United States
- Inmunidad tributaria de los derechos humanos : capacidad contributiva y mínimo vital
- Instrumente des Rechtsschutzes beim zwischenstaatlichen Informationsaustausch
- Internal remedies in taxation matters
- International Tax Audit Forum Munich 2016 : 21-22 November 2016
- International constraints on national tax policy
- International exchange of information and the protection of taxpayer's rights
- International tax cooperation : recent trends and challenges (Part 2)
- International taxation & tax policy : practical insights in a dynamic multilateral environment
- Internationale Amts- und Rechtshilfe in Steuer- und Finanzmarktsachen : aktuelle Fragen und Entwicklungen in der Praxis
- Internationale Amtshilfe- und Verständigungsverfahren : Rechtsschutz im anschliessenden Steuer- bzw Feststellungsverfahren
- Internationale fiscale gegevensuitwisseling
- Internationale fiscale gegevensuitwisseling en de rechtsbescherming van de belastingplichtige
- Internationale fiscale gegevensuitwisseling op basis van artikel 26 DBV's en de vraag naar rechtsbescherming
- Internationale standaard voor inlichtingenuitwisseling en mogelijkheden tot verzet : botsende visies
- Internationale uitwisseling van informatie
- Internationaler Informationsaustausch : rechtliche Grundlagen und Grenzen des Austausches
- Internationaler Informationsaustausch in Steuersachen - Teil I : Rechtsschutzmöglichkeiten vor und nach dem Austausch
- Internationaler Informationsaustausch in Steuersachen - Teil II : Rechtsschutzmöglichkeiten vor und nach dem Austausch
- Intra-Community tax audit : a comparative survey of the legal guidelines for tax auditing and recommendations for enhanced cooperation in the 27 EU Member States
- Is taxpayer privacy being compromised in Hong Kong?
- Joint audits : applicable law and taxpayer rights
- Judicial approaches to overdefensive responses to claims against tax officials
- Jurisdiction of Appeal Commissioners and procedural issues in tax appeals
- L'évolution des principes généraux du droit fiscal : 20e anniversaire de la maîtrise en gestion fiscale
- La compleja relación entre las consultas tributarias vinculantes y los pronunciamientos judiciales
- La conciencia fiscal y el marketing tributario en las Haciendas Locales
- La defensa de los derechos y garantías del contribuyente por el Defensor del Pueblo
- La entrada de la Inspección tributaria en los despachos de abogados a la luz de la jurisprudencia del Tribunal Europeo de Derechos Humanos
- La experiencia del Defensor del Contribuyente del Ayuntamiento de Madrid
- La externalización de servicios tributarios
- La garantie contre les changements de doctrine et le praticien
- La inconstitucionalidad de la sanción a la elusión fiscal : una revisión crítica de sus fundamentos
- La inteligencia artificial al servicio del "compliance tributario" = Artificial intelligence at the service of tax compliance
- La jurisprudencia del Tribunal Europeo de Derechos Humanos en materia tributaria
- La justicia tributaria en España desde la perspectiva del Consejo para la Defensa del Contribuyente del Estado
- La justicia tributaria y el Defensor del Contribuyente en España
- La obligación tributaria de información sobre activos en el extranjero
- La protección de datos personales en el ámbito tributario
- La protección de los derechos fundamentales en el ámbito tributario
- La práctica y ejecución material de las invasiones domiciliarias al hilo de la realización de actuaciones inspectoras : examen de su régimen jurídico y de sus aspectos más controvertidos
- La revisión de los tributos municipales por el Tribunal Económico-Administrativo Municipal de Madrid
- La tasación pericial contradictoria
- La trilogía Taricco : un análisis de la tutela multinivel de los derechos fundamentales en el ámbito tributario
- La tutela del contribuente nelle indagini tributarie
- La última página en Defensa Fiscal
- Landmark decisions of the ECJ in direct taxation
- Latest administrative practice during tax inspections in Croatia
- Legal protection of the taxpayer before the Montenegrin ordinary judiciary : case practice of the supreme court and the constitutional court
- Legal remedies in European tax law
- Les conséquences pratiques des mécanismes de coopération internationale en matière de procédure fiscale belge : état des lieux
- Les controles fiscaux : les droits du controleur et du controlé
- Les pouvoirs d'investigation des administrations fiscales, spécialement dans leur rapport avec le respect de la vie privée de l'individu
- List en bedrog door de Belastingdienst
- Lições de fiscalidade : volume I - Princípios gerais e fiscalidade interna
- Los derechos del contribuyente en una sociedad transparente y global : la experiencia del Ombudsman Mexicano
- Los derechos del hombre y su tutela jurídica en el derecho tributatrio y financiero
- Los derechos formales del contribuyente en iberoamérica (Chile, Colombia, España, México y Perú)
- Los derechos y garantías de los contribuyentes en la era digital : transparencia e intercambio de información tributaria
- Los derechos y las garantías del contribuyente en el procedimiento económico-administrativo : del mito a la realidad
- Los procedimientos tributarios vs. los derechos de los contribuyentes : la recaudación como factor de colisión entre los intereses del Estado y los derechos de los contribuyentes
- Los retos del derecho financiero y tributario desde una perspectiva internacional
- Lotta all'evasione e accertamento sintetico
- MH Investments and another v Cayman Islands Tax Information Authority : Cause No G391/2012
- Malaysia's new MAP guidelines - potential impact on taxpayers
- Maltese tax litigation taken by storm
- Mandatory disclosure rules and taxpayers' rights : where do we stand?
- Mandatory disclosure, fair play buitenspel, enkele formele opmerkingen
- Manuale dell'accertamento delle imposte
- Mecanismos de defensa del contribuyente : los derechos y garantías en la normativa tributaria
- Mens, maatschappij en mediation in het belastingrecht : een theoretisch, rechtsvergelijkend en empirisch onderzoek
- Met oog voor detail : liber amicorum aangeboden aan mr. J.W.van den Berge : scherpzinnig magistraat, erudiet inspirator : ter gelegenheid van zijn afscheid als vice-president van de Hoge Raad der Nederlanden op 10 april 2013
- Mitwirkungspflichten des Steuerpflichtigen und Folgen ihrer Verletzung : Unter besonderer Berücksichtigung der Dokumentationspflichten bei Verrechnungspreisen
- Moduli consensuali e istituti negoziali nell'attuazione della norma tributaria
- México fiscal : reflexiones en torno al sistema fiscal mexicano
- Naar een grondige hervorming van de inkomstenbelastingen?
- Nationale ombudsman en fiscaliteit
- Nemo tenetur in belastingzaken : nemo tenetur in tax matters
- Neuausrichtung der schweizerischen Abkommenspolitik in Steuersachen : Amtshilfe nach dem OECD-Standard : eine rechtliche Würdigung
- New exchange of information versus tax solutions of equivalent effect : EATLP Annual Congress Istanbul 29-31 May 2014
- New mandatory disclosure rules for tax intermediaries and taxpayers in the European Union : another "bite" into the rights of the taxpayer?
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- O IRS 25 anos depois
- OECD arbitration in tax treaty law
- Observatory on the protection of taxpayers' rights : 2015-2017 general report on the protection of taxpayers' rights : National reports for the Observatory for the protection of taxpayers' rights
- Oficina del Defensor del Contribuyente : memoria
- Opinion Statement on European tax advisers' policy priorities for the 2019-2024 EU mandate
- Opinion statement CFE 1/2018 on the importance of taxpayer rights, codes and charters on tax good governance
- Opinion statement ECJ-TF 3/2017 on the decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), concerning the right to judicial review under article 47 of the EU Charter of Fundamental Rights in cases of cross-border mutual assistance in tax matters
- Overview of global trends in the protection of taxpayers' rights by 2019, according to the IBFD Observatory on the Protection of Taxpayers' Rights (Part 1)
- Overview of global trends in the protection of taxpayers' rights by 2019, according to the IBFD Observatory on the Protection of Taxpayers' Rights (Part 2)
- Personal data protection rights within the framework of international automatic exchange of financial account information
- Planning permission
- Podatnik w postepowaniu podatkowym
- Policy forum: Impact of retroactive legislation on the litigant
- Possibilities and impossibilities for challenging final tax assessments and decisions in tax cases that contravene EC Law
- Power failure? Rights and powers of the taxpayer
- Practical implications of fiscal aid for taxpayers from a German perspective
- Practical problems in European and international tax law : essays in honour of Manfred Mössner
- Practical protection of the fundamental rights of taxpayers
- Prawa podatnika i ich ochrona w panstwach OECD
- Pre-trial proceedings and expert evidence in tax litigation
- President's welcome
- Princípios de Direito Financeiro e Tributário : estudos em homenagem ao professor Ricardo Lobo Torres
- Prior consultation in the application of the EC Arbitration Convention : Canada
- Privacy and confidentiality in exchange of information procedures : some uncertainties, many issues, but few solutions
- Privacy issues of tax regulations introducing e-invoices and online cash registers
- Privacy rights in an age of transparency : a European perspective
- Procedimento e processo tributário : uma perspectiva prática
- Procedural issues of human rights and taxation : access to justice
- Progress in Europe : European tools to protect taxpayer's interest
- Prohibition of confiscatory taxation in Latin jurisprudence : a three-step test to determine when taxes violate property rights
- Proposal to construct obligation of prior consultation in the application of the EC Arbitration Convention
- Protecting the rights of the Polish taxpayer
- Protecting work product in IRS disclosures and during the audit after Deloitte
- Protection des droits fondamentaux du contribuable
- Protection of taxpayer rights during tax audits : impartiality within the scope of the proportionality principle
- Protection of taxpayer rights in multijurisdictional disputes - a stakeholder's perspective
- Protection of taxpayer's rights : European, International and domestic tax law perspective
- Protection of taxpayers' rights in the courts of Austria
- Protection of the taxpayer in the information exchange procedure
- Protections against self-incrimination in income tax audits, investigations, and inquiries
- Publishing the papers
- Quod licet jovi : opstellen aangeboden aan prof. dr. D. Brüll
- R (on the application of Derrin Brother Properties Ltd and others) v a judge of the First-tier Tribunal (Tax Chamber) and others : [2016] EWCA Civ 15
- R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality
- R. (on the application of Rowe and Others) v HMRC
- RIP secrecy?
- Raising revenue in post-apartheid South Africa : political and social implications
- Rationalité fiscale et intégration économique en Afrique : le cas du système fiscal sénégalais dans l'UEMOA
- Recaudación ejecutiva y Hacienda Local
- Recent tax cases of the European Court of Human Rights
- Rechtmatig vertrouwen in actieve vergissingen van de administratie : begaat het Hof van Cassatie een actieve vergissing, met miskenning van de Europese btw- en douanerechtspraak?
- Rechtsauskunft und Rechtsschutz bei steuerbegünstigten Kapitalanlagen
- Rechtsbescherming bij internationale uitwisseling van inlichtingen voor fiscale doeleinden
- Rechtsschutz beim Informationsaustausch auf Ersuchen innerhalb der EU - zugleich Anmerkung zum Urteil des EuGH v. 6.10.2010 - C-245/19 und C-246/19
- Reflecties over de aanpak van de fiscale fraude en de rechten van de belastingplichtige
- Regards critiques et perspectives sur le droit et la fiscalité : liber amicorum Cyrille David
- Reigning tax discretion : a case study of VAT in Bangladesh
- Report of the proceedings of the Fifth Assembly of the International Association of tax judges (23-24 October 2014)
- Report on the ILA Study Group on International Tax Law Seminar "Public International Law and Taxation" held on 11 October 2019 in Luxembourg
- Report to the Minister for Finance
- Resolución alternativa de conflictos (ADR) en Derecho tributario comparado
- Retroactivity : comparative approach between France, Belgium and the U.S
- Revenue raids
- Revision des Steuerstrafrechts : Lösungsansätze für eine Neuregelung der strafrechtlichen Zuständigkeit bei den direkten Steuern
- Richterseminar K: Effektiver Rechtsschutz für Steuerpflichtige - Garantie und Herausforderungen
- Rights against unreasonable search and seizure in tax : Canadian and New Zealand approaches compared
- Rights and powers : protecting the legitimate interests of taxpayers
- Rights and remedies of a taxpayer in the sights of the Commissioner of Taxation : part 1
- Rights and remedies of a taxpayer in the sights of the Commissioner of Taxation : part 2
- Rights for the unrepresented
- Roteiro de justiça fiscal: os poderes da Administração Tributária versus as garantias dos contribuintes
- Russia modifies its tax legislation: new Russian tax code significantly improves taxpayer's status
- Régimen juridico de las actuaciones de información a los obligados tributarios
- SAT : Servicio de Administración Tributaria
- Sanciones tributarias, suspensión, garantías y el nuevo sistema de la Ley 1/1998, de 26 de febrero
- Schutz des Steuergeheimnisses durch die DSGVO - neuartige Auskunftsansprüche bei grenzüberschreitenden Kooperationen von Steuerbehörden
- Schwarz on tax treaties
- Seminar D: Practical protection of taxpayers in the exchange of information process
- Seminar F : Economic crisis and protection of taxpayers rights - tax morality?
- Seminar F: Richterseminar
- Sharing tax information in the 21st century : big data flows and taxpayers as data subjects
- Some basic aspects of the concept of abuse in the tax case law of the European Court of Justice
- Some fiscal issues of the Charter of Fundamental Rights of the European Union
- Some recent decisions of the European Court of Human Rights on tax matters
- Some recent decisions of the European Court of Human Rights on tax matters
- Some recent decisions of the European Court of Human Rights on tax matters (and related decisions of the European Court of Justice)
- Spontane Amtshilfe unter der Lupe : automatisierte Spontanität
- Statuto dei diritti del contribuente
- Strong stuff
- Surcharges and penalties in tax law : EATLP Annual Congress Milan 28-30 May 2015
- Súbditos fiscales o la reforma en ciernes de la LGT
- Tagungsbericht zum IFA-Kongress 2015 in Basel
- Tax and the rule of law
- Tax audits to identify fictitious corporate residence
- Tax compliance in Tanzania : analysis of law and policy affecting voluntary taxpayer compliance
- Tax confidentiality : a legislative proposal at national level
- Tax controversy solutions in China - taxation administrative reconsideration and administrative litigation
- Tax governance e tax risk management : strategie, modelli, responsabilità
- Tax information exchange agreements and the prohibition of retroactivity
- Tax justice and tax law : understanding unfairness in tax systems
- Tax procedures
- Tax reforms, simplification and service delivery initiatives - a South-East Asian perspective
- Tax secrecy and tax transparency : the relevance of confidentiality in tax law
- Tax transparency : EATLP Annual Congress Zürich 7-9 June 2018
- Tax treaty case law around the globe : 2012
- Taxable person's fundamental rights in tax proceedings : the ECJ and the Italian jurisprudence
- Taxation : philosophical perspectives
- Taxation and democracy
- Taxation and property rights under the European Convention on Human Rights
- Taxation and the European Convention for the Protection of Human Rights : substantive issues : no tax, no society
- Taxation and the Right to property : case-law of the European Court of Human Rights
- Taxation in Guyana : depleting rights and increasing impositions
- Taxation without representation : the case of resident non-citizens
- Taxpayer Bills of Rights 1 and 2 : a charter to be followed by the rest of the world or just another attack on the tax authority?
- Taxpayer bill of rights
- Taxpayer bill of rights
- Taxpayer fair trial rights and BEPS implementation from the perspectives of China, France and Korea
- Taxpayer privilege in Australia, New Zealand, the United Kingdom, and the United States
- Taxpayer privilige and the Revenue Authorities' obligation to maintain secrecy of taxpayer information : recent developments in Australia, and a comparison with New Zealand, the United Kingdom and the United States
- Taxpayer protection within the exchange of information procedure between state tax administrations
- Taxpayer rights : privacy and transparency
- Taxpayer rights and obligations : the Hungarian experience
- Taxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive
- Taxpayer rights and the role of a taxpayers' charter
- Taxpayer rights in Australia twenty years after the introduction of the Taxpayers' Charter
- Taxpayer rights in the Netherlands
- Taxpayer's rights : the growing recognition of the right to a fair trial in tax controversies in the European Union
- Taxpayer's rights in the mutual assistance procedure for the recovery of tax claims = Derechos de los contribuyentes en el procedimiento de asistencia mutua para el cobro de créditos fiscales
- Taxpayers : their constitutional and human rights
- Taxpayers expect ..
- Taxpayers rights : coping with globalization and uncertainty
- Taxpayers rights and voluntary compliance : the example of the Canadian judiciary
- Taxpayers' legal privilege in the US and New Zealand : lessons for the UK and Australia
- Taxpayers' right of defence in the international context : the case of exchange of tax information and a proposal for the 'English' Wednesbury Doctrine as the new OECD (BEPS) standard
- Taxpayers' rights
- Taxpayers' rights - enshrined in legislation or granted in administrative concessions : a comparison of taxpayers' rights and obligations in Australia, Canada, NZ, the UK and the US
- Taxpayers' rights : an international perspective
- Taxpayers' rights : the Turkish model
- Taxpayers' rights : theory, origin and implementation
- Taxpayers' rights and obligations
- Taxpayers' rights and obligations
- Taxpayers' rights and obligations
- Taxpayers' rights and obligations : a survey of the legal situation in OECD countries
- Taxpayers' rights and responsibilities
- Taxpayers' rights and the third man
- Taxpayers' rights in Australia
- Taxpayers' rights in Canada
- Taxpayers' rights in New Zealand
- Taxpayers' rights in Serbia : the existing framework and much-needed improvements
- Taxpayers' rights in South Africa
- Taxpayers' rights in Sweden
- Taxpayers' rights in a transparent and global society : the Mexican's Ombudsman experience
- Taxpayers' rights in the expanding universe of criminal and administrative sanctions : a fundamental rights approach to punitive tax law following the OECD/G20 base erosion and profit shifting project
- Taxpayers' rights in the international exchange of information procedure : where is the right balance?
- Taxpayers's rights under the liberalization of tax information provisions in Hong Kong
- Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade
- The "Torino-Busan Declaration" : identifying priorities in an international setting for tax professionals and taxpayers
- The ATO, conscious maladministration, and stolen information
- The CJEU's Berlioz judgment : a new milestone on procedural rights in EU audits
- The CJEU's Berlioz judgment : protecting taxpayers in the age of information exchange
- The Christina O case : recognising a taxpayer's right to a refund
- The Constitutional Court's inaugural decision regarding the fair trial rights of taxpayers
- The Council Directive 2011/16/EU in the global context of tax transparency and automatic exchange of information
- The EU Dispute Resolution Directive (2017/1852) and fair trial protection under Article 47 of the EU Charter of Fundamental Rights
- The EU and ECHR rights of the defence principles in matters of taxation, punitive tax surcharges and prosecution of tax offences
- The European Commission Tax Package: the condition of foreseeable relevance, group requests and data breaches
- The Glencore case from a constitutional perspective : what happens when the ECJ and the Constitutional Court arrive at different conclusions?
- The Hansard procedure and the right against self-incrimination : recent developments
- The Italian statute of taxpayers' rights: state of the art 20 years after its enactment
- The Rubik agreements in the framework of transparency tax policies
- The Technical and Miscellaneous Revenue Act of 1988 (TAMRA) : taxpayer bill of rights
- The UK has a new GAAR - as strong as ours?
- The Victorian taxpayer and the law : a study in constitutional conflict
- The automatic exchange of tax information and the protection of personal data in the European Union : reflections on the latest jurisprudential and normative advances
- The benefits of differentiated transparency : proposal for graduated confidentiality regimes within international tax disputes
- The constitutionality of Revenue investigations
- The controversial application of the 'ne bis in idem' rule by the European Court of Human rights in respect of tax penalties
- The decline of financial privacy and its costs to society
- The deep state and the assault on confidentiality
- The defence of taxpayers' rights in the Courts of Argentina
- The delicate balance : tax, discretion and the rule of law
- The digitalization of tax administration in China, India and Korea (Rep.) in the fourth industrial revolution
- The dynamics of taxation: essays in honour of Judith Freedman
- The evolution of the exchange of information in direct tax matters : the taxpayer's rights under pressure
- The formulation of taxpayer rights and obligations in a developing country
- The fragmentation of taxpayers' rights in international dispute resolution settings : healing anxieties through judicial dialogue
- The future of tax privacy
- The implementation of anti-BEPS rules in the EU : a comprehensive study
- The influence of the EU Charter of Fundamental Rights on ECJ case law on the international exchange of information
- The international exchange of information on tax matters and the rights of taxpayers
- The judicial system of Cyprus and taxpayer rights
- The limits to the participation of the taxpayer in tax dispute resolution procedure under the Dispute Resolution Directive
- The new Spanish reporting obligation for assets located abroad and its compatibility with EU law
- The ombudsman and the process of resolution of international tax disputes - protecting the "invisible party" to the MAP
- The possible introduction of a European taxpayer code : objective and potential alternatives
- The practical protection of taxpayers' fundamental rights
- The principle of legal certainty of the tax constitutional system
- The protection of taxpayers' property rights in light of the recent ECtHR jurisprudence : anything new on the horizon, or just more of the same?
- The reasonable time of tax proceedings in the Italian legal system
- The retroactive effect of changes to the Commentaries on the OECD Model
- The right to be informed : the parallel between criminal law and tax law, with special emphasis on cross-border situations
- The rights of multinationals in the global transparency framework : McCarthyism?
- The rise of cooperative compliance programmes and the rule of law : a comparison between Belgium and Italy
- The role of Prodecon, the Mexican Tax Ombudsman Agency, in ensuring taxpayer access to mutual agreement procedures
- The rule of law in taxation, two recent ECtHR judgments on failure to respect final judicial decisions
- The scope of the Commission's digital tax proposals
- The state of taxpayer's rights in Japan : a survey of the legal situation
- The state of taxpayers' rights in Japan
- The tax disputes process and taxpayer rights: are the inconsistencies proportional?
- The tax whistle-blower : neither demigod nor loathsome beast
- The taxpayer's right of defence in cross-border exchange of information procedures
- The taxpayer's rights and the role of the Tax Ombudsman : an analysis from a Spanish and comparative law perspective
- Time for Ferrazzini to be reviewed?
- Too much information?
- Tools used by countries to counteract aggressive tax planning in light of transparency
- Toward a new general tax law in Poland
- Towards a more coordinated approach of the relation between the taxpayer and tax administrations : the European Taxpayers' Code
- Towards greater fairness in taxation : a model taxpayer charter
- Towards greater fairness in taxation : a model taxpayer charter : preliminary report
- Transparence fiscale : vers quel aboutissement ?
- Transparency : from tax secrecy to the simplicity and reliability of the tax system
- Transparency and accountability of tax administration in the UK: the nature and scope of taxpayer confidentiality
- Transparenz und Informationsaustausch : der gläserne Steuerpflichtige
- Tratado de derecho tributario : económico, constitucional, sustancial, administrativo, penal
- Trends and players in tax policy
- Troca internacional de informações para fins fiscais
- Turkish Constitutional Court decides in favour of taxpayer property rights
- Turning "corporate tax transparency" into a "Big Brother" regime
- U.K. tax authority proposes an expansion of its civil information powers
- U.K. transfer pricing audits : focus and process
- Uitbreiding bezwaar- en beroepsmogelijkheden niet bezwaarlijk?
- Umfang der Auskunftspflichten nach dem Kapitalabfluss-Meldegesetz : rechtliche Grundlagen und Schranken
- Unexpected visitors
- Unresolved issues surrounding transfer pricing legislation : the anti-avoidance purpose and penalty protection - part 1
- Unternehmensbezogener Geheimnisschutz im internationalen Steuerverfahren : zur Frage der Modifikation deutscher Rechtsstaatsstandards im zwischenstaatlichen steuerlichen Informationsaustausch
- Using exchange of information in regard to assistance in tax collection
- Vergi hukukunda bilgi toplama ve açiklamanin sinirlari = Limitations on collection and disclosure of taxpayer information in tax law
- Verplichte en bindende arbitrage in het MLI : verbetering rechtspositie belastingplichtigen in het internationale belastingrecht?
- Visite, visite, een huis vol visite... : een analyse van het fiscaal visitatierecht inzake inkomstenbelastingen en BTW
- Voluntary compliance
- Voorstel voor een verbeterd systeem van informatieverplichtingen ten dienste van belastingheffing
- Whistleblowers and the evidentiary challenges in offshore tax evasion cases
- White backlash, the 'taxpaying' public, and educational citizenship
- Why the law supports the Canada Revenue Agency's right to access tax accrual papers
- Will it ever end? Eclipse Film Partners No35 LLP v HMRC SpC 736
- Zwijgrecht, mildering van boetes, redelijke termijn : naar een concrete invulling van de 'mensenrechten van belastingplichtigen'
- impots.gouv.fr : bienvenue sur le site de l'administration fiscale
- ¿Cliente o contribuyente?
- ¿Hacia una conservación ilimitada de los datos personales por parte de la Administración tributaria? = Towards an unlimited storage of personal data in the Tax Administration?
- Ética y moral tributaria
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/i_0UAG19ZfM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/i_0UAG19ZfM/">taxpayer rights</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
