taxpayer rights
Resource Information
The concept taxpayer rights represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
taxpayer rights
Resource Information
The concept taxpayer rights represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- taxpayer rights
490 Items that share the Concept taxpayer rights
Context
Context of taxpayer rightsSubject of
No resources found
No enriched resources found
- "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
- 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
- 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
- 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
- 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
- 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 y derechos humanos : diálogo en México y el mundo
- Derecho tributario: doctrinas relevantes
- Derechos de los contribuyentes
- 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 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 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 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 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 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
- 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?
- 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 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 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
- 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, 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
- 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 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
- 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 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
- Taxation : philosophical perspectives
- 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 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 Hansard procedure and the right against self-incrimination : recent developments
- 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 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 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 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
- 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
- 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?
- Ética y moral tributaria
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept taxpayer rights
Copy and paste the following RDF/HTML data fragment to cite this resource
<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>
