The Resource Joint audits : applicable law and taxpayer rights
Joint audits : applicable law and taxpayer rights
Resource Information
The item Joint audits : applicable law and taxpayer rights represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Joint audits : applicable law and taxpayer rights represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article first provides an overview of the concept, categories and objectives of joint audits, defined as all forms of international cooperation between tax authorities where officials from one country take part in a tax audit carried out by officials of another country. Subsequently, questions of applicable law, taxpayer rights standards in particular, are discussed. On this basis, an in-depth analysis of the relevant constitutional and legal guarantees of taxpayer rights is carried out from the specific perspective of EU law. The article concludes with a plea for further harmonization of joint audit procedure at EU level, in order to provide legal certainty and as a prerequisite for a more prominent role of this legal instrument
- Language
- eng
- Label
- Joint audits : applicable law and taxpayer rights
- Title
- Joint audits : applicable law and taxpayer rights
- Language
- eng
- Summary
- This article first provides an overview of the concept, categories and objectives of joint audits, defined as all forms of international cooperation between tax authorities where officials from one country take part in a tax audit carried out by officials of another country. Subsequently, questions of applicable law, taxpayer rights standards in particular, are discussed. On this basis, an in-depth analysis of the relevant constitutional and legal guarantees of taxpayer rights is carried out from the specific perspective of EU law. The article concludes with a plea for further harmonization of joint audit procedure at EU level, in order to provide legal certainty and as a prerequisite for a more prominent role of this legal instrument
- Citation source
- In: World tax journal. - Amsterdam. - Vol. 10 (2018), no. 4 ; p. 585-631
- http://library.link/vocab/creatorName
-
- Čičin-Šain, N
- Ehrke-Rabel, T
- Englisch, J
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- joint audit
- investigation
- taxpayer rights
- international law
- constitutional law
- EU law
- human rights
- legal protection
- exchange of information
- tax secrecy
- harmonization of tax
- Label
- Joint audits : applicable law and taxpayer rights
- Label
- Joint audits : applicable law and taxpayer rights
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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/portal/Joint-audits--applicable-law-and-taxpayer/wYM3DDn8VW4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Joint-audits--applicable-law-and-taxpayer/wYM3DDn8VW4/">Joint audits : applicable law and 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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Joint-audits--applicable-law-and-taxpayer/wYM3DDn8VW4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Joint-audits--applicable-law-and-taxpayer/wYM3DDn8VW4/">Joint audits : applicable law and 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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
