A European Taxpayers' Code
Resource Information
The work A European Taxpayers' Code 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.
The Resource
A European Taxpayers' Code
Resource Information
The work A European Taxpayers' Code 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
- A European Taxpayers' Code
- Language
- eng
- Summary
- The European Commission published Guidelines for a Model for A European Taxpayer's Code. The Guidelines clarify taxpayers' fundamental rights and obligations in the EU while proposing best practices for their enhancement. The European initiative follows several international ones to the same end. This article provides an overview of the European Commission's Guidelines and the background leading to their adoption. It also looks at similar initiatives around the globe, i.e. by the OECD and tax professionals' associations, and their differences from the European proposal. Finally, it comments on strengths and weaknesses of the European Model, concluding that the Guidelines reflect a step forward for the protection of European taxpayers
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 12 ; p. 807-815
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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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/q21R9CypTww/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/q21R9CypTww/">A European Taxpayers' Code</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>
