penalties

Resource Information

The concept penalties represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

"Penalties" i. S. des Paragr. 162 Abs. 4 AO im Lichte des Art. 6 Abs. 1 EMRK
"Reverse charge" : chiarimenti della circolare n. 43/2008
"Tax Crimes" als Vortaten zu Geldwäscherei? "Je mehr die Gesetze und Befehle prangen, desto mehr gibt es Diebe und Räuber."
"Unshell" : EU-Richtlinienvorschlag zur Bekämpfung substanzschwacher Gesellschaften
(Una) vuelta al debate sobre la posibilidad de sancionar el abuso del derecho tributario : reflexiones a la luz de la propuesta de reforma de la Ley General Tributaria
2006 amendments to Mexico's Federal Tax Code
2009 Global transfer pricing survey : tax authority insights : perspectives, interpretations and regulatory changes
A U.S. perspective on emerging transfer pricing issues in Mexico
A and another v Norway : (App nos 24130/11 and 29758/11)
A better sense of proportion
A comparative look at regulation of corporate tax avoidance
A comparative view of transfer pricing documentation : new Chinese rules and the EU Code of Conduct
A critical approach on the Greek implementation of the DAC6
A customs union without harmonized sanctions : time for change?
A harsher environment
A historical view of the Walter Anderson tax evasion scheme
A last chance
A mandatory information disclosure regime to strenghten Australia's anti-avoidance income tax rules
A matter of fairness : cancellation of interest and penalties under the Canadian taxpayer relief provisions
A missed penalty?
A nasty shock
A new disclosure
A new era of risk-based IRS transfer pricing enforcement
A new opportunity
A practical guide to the four-tiered documentation approach and contemporaneous documentation requirements in Japan for foreign multinationals
A practical overview of the new Belgian securities accounts tax
A recent decision on the application of the ne bis in idem principle in the tax context
A response to the consultation on penalties for enablers of tax avoidance
A rethink could be required
A summary of information obligations of Netherlands taxpayers, in particular with regard to information from abroad
A tax executive's guide to evaluating tax-oriented transactions
A whole new world
APAs in Australia, Canada and the United States : current developments and future directions
Aan wie kan een bestuurlijke boete worden opgelegd?
Aanpassing van de wettelijk voorziene bestraffing inzake douane en accijnzen door de hoven en rechtbanken
Abgrenzung von verwaltungsbehördlichem Untersuchungsverfahren und gerichtlichem Ermittlungsverfahren
Abuse of tax law across Europe (part one)
Abuse of tax law across Europe (part two)
Abuso del diritto ed elusione fiscale
Abuso del diritto tributario
Abziehbarkeit von Geldstrafen, Geldbussen, Ordnungsgeldern und Verwarnungsgeldern
Actuele fiscale thema's : 2007
Administration of income tax
Adoption of substantial amendments to transfer pricing legislation
Advance pricing agreements
Affordable Care Act: premium tax credits and employer penalties
Agreements to comply with applicable laws under the international boycott regime of Sec. 999
Alesco New Zealand Limited v CIR : concerns over the broad discretion in the application of the New Zealand GAAR
Algemene wet inzake rijksbelastingen
Algemene wet inzake rijksbelastingen
Algemene wet inzake rijksbelastingen
Allgemeine Strafmilderungs- und Strafbefreiungsgründe im Steuerstrafrecht
Ambiguity resolved : Canadian Federal Court of Appeal upholds late-filing penalties for non-residents
Amendments to transfer pricing provisions
An evaluation of IRS's 1993 transfer pricing and related penalty proposals: round three
An overview of EU sanctions case law
Analysis of the "reasonable cause" defense in non-willful FBAR case : teachings from Jarnagin
Analysis of transfer pricing amendments in Spain's corporate income tax law
Annual review : Australia
Annual review : India
Any offshore income to declare?
Análisis del marco jurídico del blanqueo de capitales : un estudio comparativo entre la legislación española y alemana = Analysis of the legal framework for money laundering : a comparative study between Spanish and German legislation
Aplicación técnica de sanciones tributarias en Colombia : sanciones relativas a declaraciones de impuestos nacionales, no inscripción en el RUT, precios de transferencia y un capítulo especial para UGPP
Appellate Court jeopardizes first holding of non-willfulness in FBAR penalty case : round three of the Bedrosian battle
Appellate Court jeopardizes first holding of non-willfulness in FBAR penalty case : round three of the Bedrosian battle
Arbitration Convention 90/436/EEC : inapplicability in case of serious penalties
Are you ready?
Art. 67q AWR overgangsrechtelijk beschouwd
Assessing tax liabilities is one thing, collecting them abroad is another : new case shows international reach of the IRS
Attracting new business in Italy
Ausgewählte Aspekte zum wirtschaftlichen Eigentümer : Gesetzliche Regelungen und Erlass kritisch hinterfragt
Australia : penalties for conduct resulting in promotion of tax exploitation schemes
Australia's general interest charge
Australia's retrospective transfer pricing law changes
Australia: a fundamental re-write of existing rules
Australian Taxation Office issues significant guidance on new transfer pricing rules
Australian reforms
Australian tax legislation
Authorities up the pressure on fraudsters
BMF-Schreiben vom 29. 3. 2021 zur Anwendung der Vorschriften über die Pflicht zur Mitteilung grenzüberschreitender Steuergestaltungen (§§ 138d ff AO)
Bad company
Be reasonable!
Beadle v HMRC : legality, interpretation and access to justice
Beboeting en navordering bij renseignering : enkele (on)mogelijkheden
Behavioural challenge
Belgian tax review : incoming government considers tax amnesty
Besonders schwere Steuerhinterziehung bei Nutzung einer Drittstaat-Gesellschaft : der neue Paragr. 370 Abs. 3 Satz 2 Nr. 6 AO
Best behaviour
Bestuurlijke boeten : spreekplicht en zwijgrecht
Bestuurlijke boeten in het belastingrecht
Bestuurlijke boeten in het belastingrecht
Bestuurlijke boeten in het belastingrecht
Blanchiment, infractions graves et fraude fiscale
Bloomsbury Professional Tax Guide
Boete in beeld
Bridging the gap
Btw in de Golfstaten : de djinn is uit de fles
Budget : upping the stakes
Burden of proof and transfer pricing documentation : when one approach does not fit all : a comparative analysis of the rules in Germany, Italy, the Netherlands and the United States
CFC rules for individuals in effect 1 January 2022
CJEU - recent developments in value added tax 2021
CRA wins on transfer pricing in Marzen Aluminum
Can brute deterrence backfire? Perceptions and attitudes in taxpayer compliance
Can the settlor or beneficiaries of a trust be obliged to try and obtain copies of trust documents relating to that trust from the trustees and then to provide them to HMRC? The Commissioners for Her Majesty's Revenue and Customs v Panos Parissis and others, First-Tier Tax Tribunal, 9 February 2011
Canada Revenue Agency revisits Transfer Pricing Review Committee
Canada and the GAAR: a catch-all for abusive/avoidance tax planning
Canada proposes rigorous new transfer pricing rules
Canada targets transfer pricing transgressions
Canada's Section 116 system for nonresident vendors of taxable Canadian property
Canada's proposed changes to the voluntary disclosure program disclose no real intent to attract volunteers
Canada's revised Section 116 regime for nonresident vendors
Canadian Finance releases consultation paper on the modernization of GAAR
Canadian court upholds late-filing penalties for nonresident corporations
Canadian draft disclosure rules : CRA's road map to audit
Canadian late filing penalty successfully challenged
Canadian lawbreakers can take advantage of tax loophole
Canadian proposals threaten foreign controlled Canadian companies
Caractère des sanctions fiscales : le juge de l'impot n'a pas le pouvoir de moduler le taux des majorations prévues par l'article 1728 du GCI en cas de retard de déclaration
Careless whispers
Case note on Åkerberg Fransson (case C-617/10)
Catching the unwary
Challenges to Brazilian transfer pricing rules upon accession to the OECD
Change of climate in taxation : are you prepared for extended responsibilities?
Changes in Nigeria's corporate tax self-assessment regulations
Changes to transfer pricing rules under Decree 3030 of 2013
Chile : new transfer pricing rules
Chilean Tax Agency Circular No. 29 of 2022
China business law guide
China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
Civil FBAR penalties : overview and trends
Civil FBAR penalties : the possible (over)breadth of willfulness
Codice tributario
Collecting tax liabilities abroad : international reach of the IRS
Colombian tax reform on transfer pricing
Combating large-scale tax evasion - Australia's experience
Come in number 42
Comparative survey : penalties relating to direct taxes and to transfer pricing
Comparative survey : penalties relating to direct taxes and to transfer pricing
Comparing the Canadian and US regimes: a Canadian perspective
Compendio di diritto tributario
Compendio di diritto tributario
Compendio di diritto tributario
Compliance im Lichte des Richtlinienentwurfs zur Mindestbesteuerung : Überblick über die geplanten Erklärungspflichten und Sanktionsmechanismen
Computer says no
Conference report on "Tax Governance: the future role of tax administrations in a networking society" held at the University of Vienna, Austria
Conflicten met de fiscus
Consecuencias del impago de los tributos : intereses, recargos y sanciones
Considered revelations
Constitutional Court delivers landmark double jeopardy decision
Constitutional Court lambastes 1998 penalty regime
Constructive knowledge and FBAR penalties : does merely filing a form 1040 suffice to establish "willfulness"?
Contemporary transfer pricing case law of the Finnish Supreme Administrative Court
Corporate tax aggressiveness - recent history and policy options
Corporate tax law amendments
Counteracting abusive practices under French tax law : an analysis
Country-by-country reporting : law in the making
Country-by-country reporting : neem bewuste keuzes
Court holds that pervasive ignorance is no defense to willful FBAR penalties : this and other lessons from Garrity
Criminal factor
Culpabilidad, infracciones tributarias y delitos fiscales
Customs law
Customs law violations and penalties in Europe : where do we stand after fifty years of Customs Union?
Customs penalties in Germany
Customs sanctions harmonization in Europe : why the Commission is taking the wrong approach
Customs sanctions of the EU-27 : a detailed analysis and a preview on the modernized customs code of the EU and the European Union Customs Code
DAC 6 : an additional common EU reporting standard?
DAC 7 : another step on the tax transparency journey, with a focus on digital platforms
DAC6 implementation in Sweden
Danish implementation of DAC6
Das Digitale Plattformen-Meldepflichtgesetz (DPMG) : Die Umsetzung der DAC 7
Das Umsatzsteuerrecht im Königreich Saudi-Arabien : das neue Umsatzsteuergesetz und die Ausführungsbestimmungen im Überblick
Das französische Steuerstrafrecht und Steuerverwaltungsstrafrecht : Ein Überblick in materieller und verfahrensrechtlicher Hinsicht
Das infrações fiscais à sua perseguição processual
Das sogenannte verantwortungsvolle Handeln im Steuerbereich - eine Momentaufnahme = So-called tax good governance - a snapshot
Das türkische Sanktionenrechtssystem : Überblick und Abstufungen der Steuer- und Abgabendelikte
De (voorgestelde) dwangsom en invorderingsbeschikking : een wetgevende dwalling
De ATV 2006 onder het fileermes
De BTW-heffing bij gebruik voor privé- of andere dan bedrijfsdoeleinden van bedrijfsmiddelen en diensten : een voorstel
De Legé v Netherlands : (App no 58342/15)
De belasting ter bestrijding van niet-uitgebate bedrijfsruimten in het Brussels Hoofdstedelijk Gewest
De belastingadviseur als (potentiële) medepleger
De belastingadviseur in het fiscale strafrecht en boeterecht
De fiscale consequenties van mededingingsrechtelijke boetes
De fiscale maatregelen van Di Rupo : het volledige overzicht (deel 2)
De fiscale strafbeschikking : een ongewenste nouveauté?!
De fiscus op bezoek
De geruisloze invoering van de fiscale strafbeschikking
De internationalisering van het belastingrecht = The internationalization of tax law : bundel ter gelegenheid van het 25-jarig bestaan van de opleiding Fiscaal Recht aan de Universiteit Maastricht
De jacht op buitenlands vermogen, anno 2018
De nieuwe regeling voor afgewaarde vorderingen in de inkomstenbelasting
De nieuwe verplichting in de Wet LB 1964 om een correctiebericht in te dienen en sanctieoplegging
De omkering van de bewijslast reversed
De spontane regularisatie na de EBA
De strafbeschikking : een nieuwe afdoeningsmogelijkheid voor fiscale delicten
De verboden fiscale vrucht blijft aanlokkelijk!
De vergrijpboete : opzet en grove schuld
Decided on penalties
Decrees add to transfer pricing compliance
Default interest in the event of late payment of taxes
Denmark : new legislation tightens transfer pricing regime
Der Steuerstandort Schweiz 2019 : Annahme des Steuerreformpakets
Der persönliche Anwendungsbereich des EU-Meldepflichtgesetzes
Der wirtschaftliche Arbeitgeber im Rahmen von Mitarbeiterentsendungen : BFH, Urteil v. 4.11.2021 - VI R 22/19
Derecho financiero y tributario (parte general)
Derecho tributario
Derecho tributario : Tomo I: Teoría general y procedimientos
Derecho tributario iberoamericano : a la luz de la versión 2015 del Modelo de Código Tributario del CIAT
Determinants of effective tax investigations in Malaysia
Deterrence and alienation effects of IRS enforcement : an analysis of survey data
Deterrence and beyond : toward a kinder, gentler IRS
Die Abzugsfähigkeit von DoJ-Bussen für Schweizer Banken im Recht der direkten Bundessteuer und aus steuerharmonisierungsrechtlicher Sicht
Die Abzugsfähigkeit von DoJ-Bussen für Schweizer Banken im Recht der direkten Bundessteuer und aus steuerharmonisierungsrechtlicher Sicht
Die Banken im Fokus der Strafverfolgung der deutschen Justiz - Sanktionen, Geldbussen, Haftung
Die Bemessung der Immobilienertragsteuer im Fall einer Grundstücksveräusserung aus einem Unternehmen : der "Veräusserungserlös" im Fall einer Vorsteuerberichtigung und im Fall einer Option zur Umsatzsteuerpflicht
Die Einhebungsverjährung
Die Nachforderungspflicht von Informationen gem. § 90 Abs. 3 Satz 10 AO : Auswirkungen auf § 162 Abs. 4 Satz 1–3 AO
Die Steuerrechtsordnung in der Diskussion : Festschrift für Klaus Tipke zum 70. Geburtstag
Die aktuelle Position der Finanzverwaltung zu den Mitteilungspflichten bei Auslandsbeziehungen : BMF, Schreiben v. 26.4.2022 - IV B 5 - S 0301/19/10009
Die straflose Selbstanzeige im Bereich der Verrechnungssteuer
Direct taxation manual : the income tax acts
Diritto tributario, CEDU e diritti fondamentali dell'U.E. : incidenza e applicazioni pratiche
Disclosure opportunities
Disclosure, penalties, and appeals : a LITRG miscellany
Discrimination settlements - income tax considerations
Doctor, doctor..
Documentation - Spain
Documentation : Canada
Documentation : Germany
Documentation : Hungary
Documentation : Hungary: update
Documentation : USA
Documentation: Argentina
Documentation: France
Documentation: Japan
Documentation: Poland
Documentation: South Africa
Does deterrence deter? : measuring the effect of deterrence on tax compliance in field studies and experimental studies
Dokumentations- und Sanktionsvorschriften für Verrechnungspreise in Deutschland : eine rechtliche Würdigung
Draft decree on transfer pricing and direct tax administration of related-party transactions
Drive-through penalty
EMEA transfer pricing handbook : 2017
EMEA transfer pricing handbook : 2018
Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise
Economic substance and tax avoidance : an international perspective
Economic substance codification: clarification or convolution
Einsatzmöglichkeiten, Grenzen und Risiken von Offshore-Gesellschaften : Ergebniskorrektur - Zurechnung - Missbrauch - Strafrechtliche Folgen - Verhältnis Mandant/Berater
El delito fiscal en las personas jurídicas
El impacto de la Ley 1819 de 2016 y sus desarrollos en el sistema tributario colombiano : tomo lll: Impuestos indirectos, procedimiento tributario, régimen sancionatorio y tributación territorial
El nuevo régimen sancionador tributario comentado
El principio non bis in idem en el ámbito tributario a tenor de la reciente jurisprudencia del TEDH y el TJUE = The principle of ne bis in idem in the tax field according to the recent jurisprudence of the ECHR and the CJEU
El representante ante la Inspección de los tributos
El régimen fiscal de las ganancias no justificadas de patrimonio a la luz de las recientes reformas tributarias
El sistema de crédito social en el ámbito tributario = The social credit system in the area of taxation
Elusione fiscale internazionale
En los límites de la potestad sancionadora = On the limits of the power to impose penalties
Enablers legislation
End of the line
Enhanced efforts against perceived no-tax corporations
Enhanced transfer pricing documentation requirements for transactions involving non-cooperative tax jurisdictions
Enige fiscale raakpunten van het Handvest van de grondrechten van de Europese Unie
Enkele aspecten van de wet op de fiscale regularisatie aangaande private vermogens anno 2013
Enkele tendensen in de rechtspraak inzake Vlaamse leegstandsheffingen
Enquiries - obligations and rights
Entidades de Crédito : actualización julio 2009
Entlastung von der Verrechnungssteuer nach StADG : neue Verfahrensbestimmungen für die Rückerstattung im internationalen Verhältnis
Entsendung von Mitarbeitern nach Frankreich : erste Statistiken zu Kontrollen und verhängten Sanktionen seit 2020
Estate planning : actuele topics - themes actuels
Estrategias para impulsar el cumplimiento tributario en las pymes : entre confianza legítima y buena fe en los sistemas sancionadores italiano y español
Estudios de Derecho Tributario
Estudios de la Ley General Tributaria
Estudios sobre control del fraude fiscal y prevención del blanqueo de capitales
European VAT handbook : detailed insight to VAT in 30 European countries
European transfer pricing law and developments
Evaluation of transfer pricing in Nigeria (2012-2020)
Expatriation : the American's tax experience in Canada
Experience with the new transfer pricing documentation requirement
Extended assessment periods and international tax enforcement : M. Rafizadeh, unreported foreign assets, and use of FATCA weapons
FATCA : USA erheben Strafsteuer bei Nichtoffenlegung ausländischer US-Konten = FATCA : the U.S. levies a penalty tax in the case of non-disclosure of foreign U.S. accounts
FATCA and FBAR reporting by individuals: enforcement considerations from a Canadian perspective
FATCA and the broader tax crackdown
FBAR penalties and U.S. v. Zwerner
FBAR signature authority regulations - the other FATCA
Facilitation of tax evasion in the U.K. - new guidance finalized
Factors influencing individual taxpayer compliance behaviour
Federal Court decision on imposition of penalties on promotors of tax schemes
Federal income taxation : cases, problems, and materials
Fifth Circuit holds penalties for promoting abusive tax shelters are not subject to any statute of limitations. John A. Sage v. United States. (United States Court of Appeals for the Fifth Circuit) (No. 89-2780). (Section 6700 - Promoting Abusive Tax Shelters)
Fighting tax crime - the ten global principles : country chapters
Fighting technology with technology : taking aim at electronic sales suppression
Finance (No. 2) Act 2008 : new fixed penalties regime
Finance (No. 2) Act 2017 Notes
Finance Act 2012: stamp duty changes
Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme
Finance Act 2021 Notes : Sections 116-120 and Schedules 24-29 : penalties and interest
Finance Act 2021 Notes : Sections 121-124 : avoidance
First taxpayer victory in a "Willful" FBAR penalty case : significance of Bedrosian for future foreign account disputes
Fiscaal bezwaar in AWR en Awb
Fiscaal bezwaar in AWR en Awb
Fiscal monitoring of assets and properties held abroad by Italian resident individuals, non-commercial entities, simple partnerships and similar entities
Fiscale boete
Fiscale boeten onder de vierde tranche Awb
Fiscale fraude
Fiscale regularisatie anno 2017 voor privévermogen : een kritische beschouwing
Fiscale strafvervolging en rechtsbescherming: wapengelijkheid, zwijgrecht en bewijslastverdeling
Fiscalidad de los precios de transferencia (operaciones vinculadas)
Fiscalidad de los precios de transferencia (operaciones vinculadas)
Fisco2018
Five ways to get in trouble buying from the United States
Flume and Form 5471 penalties for unreported foreign corporations : a glimpse at unique aspects of an international tax dispute
Flume, Boyd, and Cohen : three recent FBAR cases yielding important new lessons
Follower notices and accelerated payment notices : time to act
Foreign bank account reports - 2011 regulations extend rules to many unaware persons
Foreign gifts, forms 3520, big penalties, and a pending case
France - Transfer pricing documentation requirements likely to come into force as from 1 January 2010
France : recent case law developments on abuse of law
France enacts Finance Bills
France goes after local level profits and local expenses
Fraud and the federal income tax in the United States
Fraude op de financiële markten
French Finance Bills enacted
French tax audits and criminal tax cases
French tax news for 2019 : game-changing development regarding the taxpayer/tax administration relationship
Fundamentals of taxation : an introduction to tax policy, tax law and tax administration
Fundamentos del derecho sancionador tributario
GST and phoenixing of companies
GST era beckons: a comparative analysis of the Indian model GST law provisions with international best practices and OECD
German guidance on transfer pricing documentation and tax audits favors tax authorities
German perspective on implementing the BEPS Action Plan
Germany [Recent developments in transfer pricing regime]
Germany's stripped-down tax bill : beware the toothless tiger
Gesetzliche Verpflichtung zur Verrechnungspreisdokumentation : dreiteiliges Dokumentationsmodell für multinationale Unternehmensgruppen
Ghana: new transfer pricing regime
Global focus on transparency - transfer pricing documentation and audits
Global reach
Global transfer pricing review
Grandes temas do Direito Tributário sancionador
Grenzen der steuerlichen Anerkennung und strafrechtliche Relevanz von grenzüberschreitenden Aktivitäten
Grundrechtsstandard in Gefahr? Das EuGH-Urteil vom 26. 2. 2013 - Rs. C-617/10: Der Fall Hans Åkerberg Fransson
Guide to global real estate investment trusts
Guide to international transfer pricing : law, tax planning and compliance strategies
Guide to taxpayers' rights and HMRC powers
Guide to the Income-tax Acts (incorporating the 1935 Finance Act)
Gulf Cooperation Council : anti-fraud provisions in the UAE VAT law
HMRC powers : the new order
HMRC wins the race : Commissioners for Her Majesty's Revenue and Customs v McLaren Racing Ltd
Hammer to crack a nut?
Handling audits of delinquent international information returns
Handling tax controversy in Asia
Hansard R.I.P
Herziening in belastingzaken en human rights
Het KBLux-treurspel : stukken geweigerd, aanslagen vernietigd!
Het misdrijf en fiscale fraude
Het ne bis in idem beginsel : een tweede vervolging of heropening?
Het prille bestaan van het Draaiboek Project Bank Zonder Naam
Het systeem van sanctionering van fiscale fraude : over de voorzienbaarheid en de onderlinge afstemming van sanctioneringsmogelijkheden
Highlights and trends in global taxpayers rights 2020
Holes in the regime
Hong Kong master tax guide
Horror double feature
Host country rules pertaining to positions taken by a taxpayer in computing host country income tax liability
How perceptions of tax evasion as a crime and other offences mirror the penalties
How to avoid US transfer pricing penalties
Hungarian measures against carousel fraud : new trade control system
Hungary : the way forward
I.V.A
IRS guidance on offshore voluntary disclosures : further refinements
IRS practice and procedure
IRS proposes Form 5472 filing duty for foreign-owned disregarded entities
IVA : guida operativa
IVA, Intrastat, dogane
IVA, Intrastat, dogane
IVA. Operaciones ficticias. Obligación de ingreso del IVA devengado consignado en factura y su deducibilidad. Sanciones: neutralidad y proporcionalidad como límites a su imposición : Análisis de la STJUE de 8 de mayo de 2019, asunto C-712/17
Il nuovo sistema sanzionatorio in materia fiscale
Il testo unico dei mercati finanziari : società quotate - intermediari - mercati - OPA - insider trading
Impact assessment of asset declaration scheme 2019 on documentation of foreign and domestic assets
Impact of the preventive and repressive policies of money laundering in tax matters
Implementatiewet DAC 6 naar kamer gestuurd
Implementation of DAC6 in Italy
Implications of China's new special tax adjustment rules
Implications of human rights for tax surcharges and penalties in Norway
Imposta sul valore aggiunto
Income tax
Income tax
Income tax compliance and sanctions in developing countries : an outline of issues
Income tax law 2021 : a simple way to study Income Tax Ordinance, 1984 and other tax laws
Income tax legislation 2015
Incongruities and other unfathomables : HMRC's category 3 listing of Barbados
Increased IRS scrutiny of offshore activity
Increasing role of advance pricing agreements
India master tax guide (income tax & wealth tax) 2012/13
India's 2013 budget fails to bring cheer
India's fight against black money
India: budget amendments to TP regulations
India: proposed transfer pricing changes
Indian and Australian perspectives on demonetization and its tax implications
Indirect taxation manual: the Duty on Documents and Transfers Act
Indonesia: implications of recent developments
Influences on tax behaviour : insights from a behavioural simulation experiment
Infracciones tributarias
Infracciones tributarias y delitos contra la Hacienda Pública
Inkeren : een laatste kans voor zwartspaarders?
Inleiding formeel belastingrecht
Innergemeinschaftliche Lieferungen und Verbringungen sowie mögliche finanzstrafrechtliche Konsequenzen : Darstellung der Voraussetzungen der Steuerfreiheit und finanzstrafrechtliche Auswirkungen
Instituições de direito tributário
Intangible transactions and profit allocation in the semiconductor industry
Intangible transfer pricing and penalties after DHL
Inter-group services : India
Inter-group services : Switzerland
Inter-group services : United Kingdom
International income taxation 2005-2006 : code and regulations : selected sections
International income taxation : code and regulations : selected sections
International tax disputes : recent cases show ways taxpayers give the IRS forever to audit, tax, and penalize
International tax enforcement cooperation in the Trump administration
Introduction of TP penalties
Introduction of contemporaneous documentation requirements and transfer pricing penalties
Introduction of the Standard Audit File for Tax (SAF-T)
Invloed van het strafrecht op het fiscale boeterecht
Invordering van belastingen
Invordering van belastingen
Ireland imposes mandatory disclosure obligations
Iron fist in a velvet glove
Issuance of the 2015 Singapore TP Guidelines
Ist Besteuerung von Unrecht rechtens? Zum Grundsatz der sogenannten Wertneutralität im Steuerrecht im Lichte aktueller Entwicklungen
Istituzioni di diritto tributario : vol. 1: parte generale
Italian tax reform : new legislation on abuse of law and statute of limitations
Italian web tax mitigates tax penalties for undisclosed PEs
Italy's amended voluntary disclosure program
Italy's new disclosure rules for trusts
Italy's new transfer pricing documentation requirements
Italy's transfer pricing documentation rule : beyond OECD guidelines, EU Code of Conduct
Joint statement on the tax dispute between Switzerland and the United States : better to make a painful break than to draw out the agony
Jussila v Finland : Application 73053/01
Jährliche Überprüfung und Compliance-Packages in der Praxis : Beratungspotenziale und Umsetzungstipps für die Steuerberatung
Kein Verstoss gegen das Doppelbestrafungsverbot bei fingierten Rechnungen : real konkurrierende Finanzvergehen im Falle der Ausstellung von Scheinrechnungen
King v United Kingdom (no. 2) : application no. 13881/02
King v United Kingdom (no. 3) : application no. 13881/02
King v United Kingdom : application no 13881/02
Korting voor straf en boete in redelijkheid bepaald
Kreisschreiben ESTV Nr. 40 - nach dem Öffnen der Büchse der Pandora bleibt nur die Hoffnung
L'absence de modulation des sanctions fiscales par le juge et la Convention EDH : sens et conséquences de la décision Segame de la CEDH
L'evoluzione dell'ordinamento tributario italiano : atti del convegno I settanta anni di "Diritto e pratica tributaria" (Genova 2-3 luglio 1999)
La DLUquater enfin étendue aux impôts regionaux : une réussite annoncée en Flandre et un occasion manquée dans les autres Régions?

penalties Resource Information The concept penalties represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

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penalties

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The concept penalties represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.