collection of tax
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collection of tax
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- "A taxing challenge" : employment tax compliance in an ever-changing world
- "Payment thinking": a new tax collection strategy or old wine in new bottles?
- 'Metamorfose' in het fiscaal procesrecht
- A Brazilian view on base erosion and profit shifting : an alternative path
- 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 comparative analysis of tax administration in Asia and the Pacific : 2020 edition
- A comparative analysis of tax administration in Asia and the Pacific : 2022 edition
- A comparison of tax collection in Moldova and the U.S
- A critical evaluation of the special income tax regime for the banking sector of Pakistan
- A fair share of tax : a fiscal anthropology of contemporary Sweden
- A new approach to taxing financial intermediation services under a value-added tax
- A new role
- A new weapon in the fight against e-commerce VAT fraud : information from payment service providers
- A primer for tax whistleblowers
- A proposal to create a World Tax Organisation
- A systematic introduction to tax and technology
- Aansprakelijkheden Invorderingswet 1990
- Aansprakelijkheid in belastingzaken
- Aansprakelijkheid in belastingzaken
- Abgabenordnung : 68 praktische Fälle
- Accertamento e riscossione
- Access fees to cultural heritage cities : a way to promote sustainable tourism?
- Administration of income tax
- Administrative and compliance costs of taxation | Le coût de la perception de l'impôt à charge de l'administration et des contribuables | Die Kosten der Steuererhebung für Verwaltung und Steuerpflichtige | Los costos des contribuyente y del fisco en la tributación
- Adoption of the e-commerce VAT package : the road ahead is still a rocky one
- Adventures in cross-border tax collection : revenue rule vs. cum-ex litigation
- All together now
- An analysis of the efficiency of tax administrations of 26 European countries in 2017
- An assessment of the performance of the Italian tax debt collection system
- An evaluation of Thailand's government revenue performance
- An international survey of taxes on land and buildings
- An outline of Japanese tax administration
- Aportes para la reingeniería de los sistemas SICOFI y resto de los contribuyentes
- Argentina's journey to a digital VAT
- Argentina's journey to a digital VAT
- Arrêté ministériel du 23 septembre 1993 déterminant le bureau compétent pour le recouvrement de la taxe annuelle sur les organismes de placement collectif
- Arrêté royal du 12 décembre 1996 portant des mesures en matière de lutte contre la fraude fiscale et en vue d'une meilleure perception de l'impôt, en application des articles 2, õ 1er, et 3, õ 1er, 2, et 3, de la loi du 26 juillet 1996 visant à réaliser les conditions budgétaires de la participation de la Belgique à l"union économique et monétaire européenne
- Art. 15 LAAF : les exceptions à la consultation des pièces en matière d'assistance administrative
- Assessing tax liabilities is one thing, collecting them abroad is another : new case shows international reach of the IRS
- Assessment and collection of U.S. taxes from non-U.S. taxpayers
- Assistance in collection of tax debts : what does this mean for developing countries under the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAAT)?
- Assistence internationale en matière fiscale : les accords bilatéraux bis entre la Suisse et l'UE
- BEPS Action 16 : the taxpayers' right to an effective legal remedy under European law in cross-border situations
- Back to the future of VAT or waiting for Godot?
- Belastingcontrole
- Belastingcontrole
- Belastingver(h)effend : een onderzoek naar instituties en handelingen op grond van algemene wet- en regelgeving inzake het heffen en invorderen van belastingen, 1940-1993
- Belgium : recent tax changes
- Besluit van 30 mei 1990 houdende het uitvoeringsbesluit Invorderingswet 1990
- Besluit van 30 mei 1990, houdende wijziging van enige uitvoeringsbesluiten i.v.m. de invoering van de Invorderingswet 1990
- Besteuerung der Sharing Economy
- Besteuerung der Unternehmen in Italien
- Besteuerungsmoral und Steuermoral
- Blickpunkt International
- Book-tax conformity : implications for multinational firms
- Building the Burundian revenue authority: first commissioner general talks strategy and taxpayer buy-in
- Bundesministerium der Finanzen IV B 4 - S 1320 - 1/00 Merkblatt zur zwischenstaatlichen Amtshilfe bei der Steuererhebung (Beitreibung)
- CIATData
- COVID-19 : 190 cuestiones fiscales
- COVID-19 Nordic responses
- Canada's rules for cross-border collection of taxes and penalties
- Capital gains taxation in Kazakhstan
- Challenges to Brazilian transfer pricing rules upon accession to the OECD
- Challenging prejudice to creditors involving abuse of separate identities in tax matters; a Dutch approach
- China : a new legislation for tax collection and administration
- Click-through and affiliate nexus cases subject of recent state High Court rulings
- Code de procédure fiscale : annoté & commenté
- Codice commentato del processo tributario
- Collecting tax liabilities abroad : international reach of the IRS
- Collecting taxes across international borders
- Collection and administration of taxes during the reign of King George III: the example of Jane Austen's brother, Henry, Receiver-General of Taxes for Oxfordshire 1813-1816
- Collection of tax and tax procedure in the Netherlands
- Colloquium fiscale invordering voor en na het overlijden
- Commissioner for the South African Revenue Service v Krok and another : case number 1319/13
- Committee on enforcement powers of the Revenue Departments : Report : Volume 1 chapters 1-15
- Committee on enforcement powers of the Revenue Departments : Report : Volume 2
- Committee on enforcement powers of the Revenue Departments : Report : Volume 2 chapters 16-28 and notes
- Committee on enforcement powers of the Revenue Departments : Report : Volume 3 chapters 29-33
- Committee on enforcement powers of the Revenue Departments : Report : Volume 4 chapters 34-36 and notes
- Compendio di diritto tributario
- Compendio di diritto tributario
- Compendio di diritto tributario
- Compensation of losses within the EC
- Compliance und moderner Steuervollzug - ein Modell zur Umsetzung von Risikomanagement : Teil 1
- Constitutional and statutory requirements for levying tax in Estonia
- Costa Rican deficit drives aggressive interpretation of tax law
- Cross-border enforcement of claims in the EU : history, present time and future
- Cross-border enforcement of tax debts: trustee issues in the UK and offshore
- Current developments regarding tax collection
- Current status of internet commerce and taxation problem in China
- Customs law in the European Union : legal, doctrinal and jurisprudential framework
- Código Tributario
- Das Verfahrensrecht bei der Kapitalertragsteuer
- De Hoge Raad grijpt in in de wettelijke regeling van de heffingsrente : de Hoge Raad als hoogste wetgever?
- De Invorderingswet 1990
- De belastingdienst op fishing expedition
- De doorstart van een BV bij insolventie
- De doorstart van een NV/BV bij insolventie
- De fiscus is geen wereldreiziger
- De internationale invordering : een tussenbalans
- De invordering op Spaanse leest geschoeid
- De invordering van belastingen in grensoverschrijdende situaties
- De invordering van belastingschulden en socialezekerheidsbijdragen bij de overdracht van een geheel van goederen
- De nieuwe Invorderingswet
- De nieuwe bezwarenregeling: vergelijking tussen de huidige situatie en het voorontwerp tot Wetboek van Fiscale Procedure
- De nieuwe procedure van fiscaal uitvoerend beslag onder derden (art. 164-165 K.B./WIB)
- De nieuwe renteregeling
- De nieuwe renteregeling is in strijd met het EU recht
- De ontvanger contra de verhaalsconstructies: hoe een kale kip te plukken?
- De ontvanger en de onrechtmatige daadactie in concernverhoudingen
- De pauliaanse vordering in de fiscale belangstelling
- De verkrijging van ondernemingsvermogen krachtens erfrecht of krachtens schenking
- De voorlopige voorziening en de versnelde invordering
- Decreto-Legge No. 348, 31 ottobre 1991. Disposizioni concernenti criteri di applicazione dell'imposta sul valore aggiunto, delle tasse per i contratti di trasferimento di titoli o valori, nonché del regime fiscale di taluni redditi di capitale, della disciplina del versamento di acconto delle imposte sui redditi e altre disposizioni tributarie urgenti
- Decretos reglamentarios : tributos recaudados por la D.G.I
- Der neue Art. 27 OECD-MA : Amtshilfe bei der Beitreibung und Sicherung von Steueransprüchen
- Der neue Vollstreckungsamtshilfeartikel im OECD-Musterabkommen 2002
- Derecho tributario
- Derecho tributario : Tomo I: Teoría general y procedimientos
- Derecho tributario: doctrinas relevantes
- Designing a harmonized EU-GloBE in compliance with fundamental freedoms
- Detailed guidelines for improved tax administration in Latin America and the Caribbean
- Dialogue CREDAF : 14ème colloque du 26 au 30 avril 1999 : thème no. 2 : l'optimisation du recouvrement
- Die Einhebungsverjährung
- Die Kosten der Steuererhebung für Verwaltung und Steuerpflichtige
- Die massgebende Rechtslage im Abgabenrecht - Teil I
- Die steuerliche Vollstreckungsamtshilfe in der Europäischen Union : wichtige Begriffe im kurzen Überblick
- Digital VAT and development : D-VAT and D-velopment
- Digital taxation lessons from Wayfair and the U.S. states' responses
- Directrices detalladas para la mejora de la administración tributaria en América Latina y el Caribe
- Disegno di legge recante delega al governo per la istituzione e la disciplina del servizio di riscossione dei tributi
- Disquisiciones entorno a Fiscalidad y Ética. Revisando la moralidad de los tributos = Disquisitions about taxation and ethics. Reviewing the morality of taxes
- Do tax audits contribute to tax revenue and deter tax evasion? - an exploratory study of tax audits in Pakistan
- Does a local government in Nigeria have the power to tax?
- Domestic double deduction of costs and the ECJ decision in Brisal and KBC Finance Ireland (case C-18/15) : tax collection in respect of cross-border IP investments
- Doppelbesteuerungsabkommen : Kommentar
- Droit du contentieux fiscal camerounais
- Droit fiscal
- Droit fiscal en Afrique subsaharienne francophone
- Délais de recouvrement des impôts sur le revenu
- E-commerce and tax - an Australian perspective
- Een reis doorheen de fiscale basisbeginselen
- Eesti Maksud 1994
- Effective EU tax collection : a Utopia?
- Efficiency and tax gap in Latin America and the Caribbean : value added tax and corporate income tax
- Eficiencia recaudatoria y brecha tributaria en América Latina y el Caribe : impuesto al valor agregado e impuesto sobre la renta empresarial
- El control de gestión en la Administración Tributaria en el Perú
- El impuesto en el derecho Europeo y Americano
- El nuevo IRPF y la corresponsabilidad fiscal
- El nuevo Impuesto sobre Determinados Servicios Digitales (Ley 4/2020, de 15 de octubre) : su incorrecta calificación como impuesto indirecto y sus consecuencias
- Embiricos v HMRC : what's the "matter"?
- Employer compliance reviews
- Enforcing tax judgments across borders : how collection assistance can overcome limitations of the "Revenue Rule" (part 2)
- Enforcing tax judgments across borders : how collection assistance can overcome limitations of the "revenue rule" (part 1)
- Entscheide Direkte Bundessteuer : Steuerbusse bei Erbenhaftung
- Estimating the VAT base : method and application
- Estudios de Derecho Tributario
- Estudios de la Ley General Tributaria
- European freedom of movement and income taxation : the use of the rule of reason in the assessment of the compatibility of the grounds for justification of tax discrimination
- Europese ontwikkelingen van wederzijdse bijstand en administratieve samenwerking bij belastingheffing
- Evaluating an alternative approach to taxing digital platforms in an international context
- Evaluationsbericht zum Horizontal Monitoring : Ergebnisse des fünfjährigen Pilotprojekts
- Exchange of information and legal protection : DTCs and EC law
- Exchange of information for tax purposes
- Expansion of UK's "Making Tax Digital" regime
- Expatriation : the American's tax experience in Canada
- Export of tax systems : transforming tax systems in the third world
- Fighting VAT fraud and enhancing VAT collection in a digitalized environment
- Fiscaal crisispakket 2009
- Fiscaal invorderingsrecht
- Fiscaal praktijkboek '93-'94 : directe belastingen
- Fiscaal praktijkboek 2009-2010 : indirecte belastingen
- Fiscale informatie-uitwisseling tussen Europese en andere landen
- Fiscale schulden van een onvermogende schuldenaar
- Foreign business meet the wild, wild world of SALT - part 2
- Francesco Tesauro : scritti scelti di diritto tributario - Volume I: Princìpi e regole + Volume II: Il processo
- From clicks to compliance : a data conduit to collect VAT
- From the revenue rule to the rule of the "revenuer" : a tale of two Davids and two Goliaths
- Författningar om uppbörd
- Getting organized to collect taxes : recent developments in U.K. revenue administration
- Gibraltar : international financial centre
- Globalization comes to tax collection
- Good Governance und Steuermoral
- Government of Pakistan : Ministry of Finance
- Grensoverschrijdende invordering van belastingschulden ('Bijstand bij invordering')
- Grensoverschrijdende mobiliteit en exitheffingen
- Guide to taxpayers' rights and HMRC powers
- Guide to the Income-tax Acts (incorporating the 1935 Finance Act)
- Guilt and innocence of taxpayers : including some small notes on tax collection practices in certain countries
- Hacia un nuevo modelo de relación con la Administración Tributaria
- Hacia un reglamento tipo del procedimiento administrativo de ejecución en el ambito local
- Handbook on direct taxes : compendium for users : assessment years 2016-17 & 2017-18
- Handbook on tax administration
- Harmonisatie heffingen fiscaliteit en werknemersverzekeringen : een grote stap in de goede richting
- Herziening procesrecht inzake aansprakelijkstelling
- Het accessoire karakter van de aansprakelijkstelling
- Het arrest Van Maarseveen/Ontvanger: rechtmatige invordering via onrechtmatige daad
- Het bodem(voor)recht om zeep geholpen
- Het bodemrecht van de fiscus en de invordering in het algemeen
- Het internationale vetrouwensbeginsel in belastingzaken
- Het kluwen van de verjaarde belastingschuld
- Het opleggen en invorderen van belastingaanslagen opgelegd aan niet meer bestaande rechtspersonen
- Hoe werkt de fiscus?
- Homenaje al prof. dr. Vicente Oscar Díaz
- Hoofdzaken invordering
- Hoofdzaken invordering
- How can Cambodia, Laos, Myanmar and Vietnam cope with revenue lost due to AFTA tariff reductions?
- IRS practice and procedure
- Il nuovo servizio di riscossione dei tributi e delle entrate degli enti pubblici
- Immobilienertragsteuer : Erhebungssystem der neuen Grundstücksbesteuerung
- Implementation of agreements on international assistance in tax collection : avoiding the complexity of a "mirror" approach
- Implementing rules for levying and collecting taxes in China
- Implementing the EU tax collection directive in Hungary
- Implications of Wayfair
- Implications of human rights for tax surcharges and penalties in Norway
- Imposing and collecting tax
- Improving VAT/GST : designing a simple and fraud-proof tax system
- Improving tax compliance in a globalized world
- Improving the tax system amid the rule-of-law China
- In via di soluzione il problema della riscossione dei tributi
- Income tax administration in Canada
- Income tax collection lags
- Income tax in Indonesia
- Income tax law in the Commonwealth Caribbean
- Increased and improved education in Guatemala (2008-2021) : how much will it cost? : executive summary
- India master tax guide (income tax & wealth tax) 2012/13
- Indirect taxation of digital services in Latin America : a comparative overview of recent developments in Argentina, Chile, Colombia, Mexico, Peru and Uruguay
- Indirect taxation on the digital economy and its potential revenue in Latin America : leveling the playing field in times of crisis
- Information exchange between the U.S. and Latin America : the U.S. perspective, part 1
- Information exchange between the U.S. and Latin America : the U.S. perspective, part 2
- Inleiding formeel belastingrecht
- Inningsbevoegdheid in het communautair douanevervoer en het spanningsveld tussen nationaal recht en communautair recht
- Innovation, digitalization and technology index (INDITEC) : a tool for benchmarking Tax Administrations at the international level : (based on data from ISORA 2020 Survey)
- Instituições de direito tributário
- Instructie invordering
- Integral information system for the Tax Administration | Sistema de información integral para la Administración Tributaria
- Integral unit for large taxpayer management in the Tax Administration : (a joint Canadian-Zurthian presentation)
- Integration of taxes on inheritances, estates and gifts into the OECD Model Tax Convention on Income and on Capital : the curious case of special provisions - part 2
- International administrative assistance in tax matters
- International assistance in the collection of taxes
- International exchange of information in tax matters : towards global transparency
- International income taxation 2005-2006 : code and regulations : selected sections
- International income taxation : code and regulations : selected sections
- International inddrivelse
- International tax law : offshore tax avoidance in South Africa
- Internationale Amts- und Rechtshilfe im Steuerrecht - neue Tendenzen : Die wichtigsten Neuerungen sind bei der Amtshilfe zu verzeichnen
- Internationell beskattning : Del I + II
- Invordering
- Invordering en aansprakelijkheid bij faillisement : een overzicht in hoofdlijnen
- Invordering van 's Rijks directe belastingen, accijnzen, omzetbelasting en enkele andere middelen
- Invordering van belasting op grond van het kohier bij niet in het kohier opgenomen personen : het cassatiearrest van 14 juni 2007
- Invordering van belastingen
- Invordering van belastingen
- Invordering van belastingen
- Invordering van belastingen
- Invordering van belastingen
- Invordering van belastingschulden
- Invordering van belastingschulden
- Invordering van belastingschulden : fiscaalrechtelijk, algemeen-bestuursrechtelijk of civielrechtelijk?
- Invordering van belastingschulden op het vlak van de inkomstenbelastingen en de BTW : overzicht van de tijdens de vorige legislatuur doorgevoerde wijzigingen
- Invordering. Leidraad invordering 1990
- Invorderingswet 1990
- Invorderingswet : leidraad Invordering 1990
- Invorderingswetgeving in de Nederlandse Antillen : een samenstelling van invorderingsteksten voor praktijk en studie
- Irish income tax
- Is an METR compatible with EU/EEA free movement guarantees?
- Is de rechtsbescherming in de Invorderingswet 1990 aan herziening toe?
- Is the collection of a Dutch protective assessment after emigration EU-proof?
- Is there a special enforced tax collection regime under the ECtHR case law?
- Issues in reforms of union taxes in India
- Istituzioni di diritto tributario : vol. 1: parte generale
- Italienisches Steuerrecht : allgemeiner Teil
- Jurisdiction to tax in digital economy : permanent and other establishments
- Just say no!
- Kernboekje Invordering
- Kluwer gids voor de invordering 1997
- Korean deregulation of overseas property investments
- Krok and another v Commissioner for the South African Revenue Services : [2015] ZASCA 107 (Case Nos 20230/2014 and 20232/2014)
- L'assistenza internazionale in materia di riscossione
- L'imposition sur le revenu en République de Guinée
- LOF Congres : Nederland als attractief vestigingsland in het kader van het internationale belastingrecht
- La aplicación de los tributos en la importación y exportación de mercancías
- La constitution de parte civile pour le recouvrement d'un impôt frauduleusement éludé
- La deriva de la responsabilidad tributaria : análisis del origen, función y contenido del art. 42.2.a) de la LGT, a efectos de su utilización en la defensa de procedimientos tributarios de derivación de responsabilidad solidaria
- La deuda tributaria básica : cuota, prestaciones a cuenta y recargos contributivos
- La importancia del régimen fiscal empresarial de Canarias ante la Unión Europea y España
- La motivación de los actos tributarios
- La oposición a la vía de apremio
- La prohibición de confiscatoriedad como límite al tributo
- La riscossione in Italia, Germania, Spagna, Francia e Regno Unito : un'analisi comparata
- La réforme des procédures fiscales en Chine
- La suspensión en el procedimiento de apremio
- Lag om beskattningsförffarande. Lag om källskatt för löntagare fran utlandet
- Latin America concludes decade of successful tax and economic reforms
- Le recouvrement de l'impot
- Leasing
- Leidraad invordering 1990
- Les privilèges du Trésor peuvent-ils constituer des mesures d'effet équivalant a des restrictions quantitatives ?
- Ley general tributaria : su reforma en el ámbito estatal y navarro
- Liechtenstein : Einführung von Anti-Missbrauchsbestimmungen und weiteren Steuergesetzanpassungen
- Limits to tax planning
- Lineamenti di diritto tributario : parte generale : fonti - principi costituzionali - accertamento e ispezioni - sistema sanzionatorio - processo tributario
- List en bedrog door de Belastingdienst
- Loonheffingen
- Los intermediarios fiscales : su impacto en la concienciación cívico-tributaria (gestión y recaudación tributaria)
- Los nuevos supuestos de responsabilidad tributaria tras la Ley 7/2012, de 29 de octubre
- Los procedimientos de aplicación de los tributos en los supuestos de delito contra la Hacienda Pública
- 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
- Louisiana's taxation of S corporations offers advantages not available in other jurisdictions
- Manual de administración tributaria = CIAT Tax administration manual
- Manuale delle imposte dirette : raccolta di legislazione, norme amministrative e giurisprudenza : coordinata per articolo : I
- Manuale delle imposte dirette : raccolta di legislazione, norme amministrative e giurisprudenza : coordinata per articolo : II
- Manuale delle imposte dirette : raccolta di legislazione, norme amministrative e giurisprudenza : coordinata per articolo : III
- Manuale delle imposte dirette : raccolta di legislazione, norme amministrative e giurisprudenza, coordinata per articolo
- Manuale di diritto tributario : parte generale
- Marketplaces' tax liability : recent developments in Brazil
- Mecanismos de defensa del contribuyente : los derechos y garantías en la normativa tributaria
- Mechanisms for the effective collection of VAT/GST when the supplier is not located in the jurisdiction of taxation
- Memotax
- Methods of enforcement of revenue debts
- Mexico establishes rules for collecting VAT on digital services
- Mickey Mouse : a British tax evader
- Mobilizing VAT revenues in African countries
- Moduli consensuali e istituti negoziali nell'attuazione della norma tributaria
- Moral tributaria del estado y de los contribuyentes (Besteuerungsmoral und Steuermoral)
- Mutual assistance for the collection of tax claims
- Mutual assistance for the recovery of tax claims
- Mutual assistance in the collection of taxes
- Mutual co-operation in the enforcement of tax liabilities and the collection of taxes, including exchange of information. Ad Hoc Group of Experts on International Co-operation in Tax Matters, Fourth meeting, Geneva, 30 November-11 December 1987
- Más y mejor educación en Guatemala (2008-2021) : ¿cuánto nos cuesta?
- Nachentrichtung der Verrechnungssteuer gemäss Art. 12 VStR
- Naheffing bij anderen dan de inhoudingsplichtige
- National taxes system of the Republic of Indonesia
- Necessary attributes for a sound and effective tax administration : technical papers and reports of the 31st CIAT General Assembly
- Neither death nor distance erases the issues : IRS actions against deceased or absconding taxpayers
- Netherlands and Germany sign treaty on mutual assistance in tax collection
- New Dutch-Germany bilateral tax treaty
- New EU VAT-related obligations for E-commerce platforms worldwide : a qualitative impact assessment
- New Spanish regulation on the mutual agreement procedure
- New digital business tax on online advertising in Austria
- New measures to tackle tax avoidance by U.K. resident entrepreneurs
- New regs clarify excise tax on international air transportation
- New regulations in Indonesia's dispute settlement and prevention regime
- New technologies mean new opportunities for African tax administrations
- Nextens BTW almanak 2020 : handleiding voor de aangifte omzetbelasting
- Nigeria's multi-agency tax audits and investigations - issues arising
- Norsk bedriftsskatterett
- Ny taxeringslag m.m. : Regeringens proposition 1989/90:74
- Ny taxeringslag m.m. : Skatteutskottets betänkande 1989/90:SkU32
- Offshore online retailers can't hide from sales tax collection
- Ongoing change
- Opkraevningsloven med kommentarer
- Organizational reform and changing ethics in public administration : a case study on 18th century Dutch tax collecting
- Over there, but undeclared - offshore information
- Overview of Tax Administrations in CIAT Countries : revenue, resources, performance, and digital transformation in the prelude to the COVID-19 pandemic : based on ISORA 2020 Survey results (data for 2018-2019)
- Overzicht rechtspraak 2006
- Overzicht rechtspraak 2011 : algemeen belastingrecht - inkomstenbelastingen
- Overzicht rechtspraak 2014 : algemeen belastingrecht - inkomstenbelastingen
- Overzicht rechtspraak algemeen belastingrecht - inkomstenbelastingen 2015-2017
- Panorama de las administraciones tributarias en los países miembros del CIAT : ingresos, recursos, funcionamiento y estado de la transformación digital en la antesala previa a la pandemia de COVID-19 : resultados de la encuesta ISORA 2020 (datos 2018-2019)
- Paying taxes 2015 : the global picture : the changing face of tax compliance in 189 economies worldwide
- Personal income tax : a compendium
- Período ejecutivo : procedimiento de apremio y recargo
- Pesos or plastic? Financial inclusion, taxation, and development in South America
- Platforms in EU VAT law : a legal analysis of the supply of goods
- Poland's mutual agreement procedure
- Potential collection as a goal of the tax administration : 40th CIAT General Assembly
- Potential tax ratio, tax effort and tax inefficiency in the OECD : an empirical study using the stochastic tax frontier model
- Pour une réforme harmonique des procédures I.S.R. et T.V.A
- Premieheffing volksverzekering, werknemersverzekeringen en zorgverzekeringswet 2006
- Prescripción y responsabilidad tributaria en la jurisprudencia
- Presumptive taxation in Sub-Saharan Africa : experiences and prospects
- Problemas fundamentais do direito tributário
- Procedimiento en la inspección tributaria
- Procedimiento sanciones y recursos en materia tributaria
- Procedimientos recaudatorios
- Procedural aspects of filing, guidance, assessment, verification and tax collection
- Processo administrativo fiscal : controle administrativo do lançamento tributário
- Procédures fiscales : Senegal
- Progressive formulary apportionment : the case for 'amount D'
- Property taxes and state incapacity in Pakistan
- Proposal for an automated real-time VAT collection mechanism in B2C e-commerce using blockchain technology
- Proposal for an automated real-time VAT collection mechanism in B2C e-commerce using blockchain technology
- Raising revenue in post-apartheid South Africa : political and social implications
- Rapport over de beteekenis van het ontvangersambt en de verantwoordelijkheid van den ontvanger
- Recaudación ejecutiva y Hacienda Local
- Recent developments in US subnational state taxation with international implications
- Recent developments in the US tax enforcement
- Recent reforms in tax administration
- Recent tax and regulatory changes
- Reflections on the cross-border tax challenges of the digital economy
- Reglamento general de recaudación
- Reglamento general de recaudación : actualización abril 2013
- Reglamento general de recaudación : actualización noviembre 2018
- Rendering platforms liable to collect and pay VAT on B2C imports : a silver bullet?
- Renteberekening in belastingzaken : het in rekening brengen en vergoeden van rente
- Report on the Ninth Technical Conference held in Blantyre - Malawi, 1-6 September 1988
- Report on the thirteenth technical conference held in Abuja, Nigeria from 24-28 August 1992
- Reporte de recaudación COVID-19 (RRC)
- Reporte de recaudación COVID-19 (RRC) : 1er Cuatrimestre 2021
- Reporte de recaudación COVID-19 (RRC) : 2, Septiembre 2020
- Reporte de recaudación COVID-19 (RRC) : 3, Diciembre 2020
- Reporte de recaudación COVID-19 (RRC) : año 2020
- Responsables y responsabilidad tributaria
- Retos que plantean los robots en el Derecho Financiero : ¿fin del sistema tributario? = Tax Challenges arised by robots : the end of the tax system?
- Revenue report COVID-19 (RRC)
- Revenue report COVID-19 (RRC) : 1st Quarter of 2021
- Revenue report COVID-19 (RRC) : 2, September 2020
- Revenue report COVID-19 (RRC) : 3, December 2020
- Revenue report COVID-19 (RRC) : year 2020
- Revenue statistics in Latin America and the Caribbean = Estadísticas tributarias en América Latina y el Caribe 1990-2020
- Revision des Doppelbesteuerungsabkommens Österreich-Schweiz
- Riscossione dei tributi 1992 : parte seconda
- Riscossione imposte
- Riscossione imposte
- Roteiro de justiça fiscal: os poderes da Administração Tributária versus as garantias dos contribuintes
- Rules in Austria relating to the exchange of information and assistance in tax collection
- Russian businessperson perceptions of federation business taxation transparency and equity
- Russian tax collection practices
- Régimen tributario del comercio electrónico : perspectiva peruana
- Safeguarding VAT revenue via actual cost taxation with collection at source
- Second cumulative supplement to the law of income tax
- Selected Slovene Tax Procedure Act's simplifications and theirs implementation
- Selected bibliography on income tax administration in developed and developing countries
- Servizi bancari e fondi comuni d'investimento
- Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation : a review and assessment
- Sistemas de recaudación y cobranza que minimicen la corrupción
- Slicing the pie in Latin America : a pragmatic approach to a value chain analysis
- Some aspects of tax administration and collection in Singapore
- Some recent tax decisions of the European Court of Human Rights
- South Dakota v Wayfair Inc : No 17-494
- Spazio giudiziario europeo e collaborazione alla riscossione dei crediti tributari
- Split payment : the validity of a not so new alternative VAT collection method
- Split payment mechanism as a VAT collection method : evidence from Poland
- State duties on financial institutions in Australia
- Steuergesetze : Einkommen- und Lohnsteuer, Körperschaftsteuer, Bewertung, Vermögensteuer, Erbschaftsteuer, Realsteuern, Umsatzsteuer, sonstige Verkehrsteuern, Förderungsgesetze, Abgabenordnung, Finanzverwaltungsvorschriften, Kirchensteuer : Textsammlung mit Verweisungen und Sachverzeichnis
- Steuerreformen in Finnland 2013/2014 : aktuelle Entwicklungen
- Strategies and instruments for increasing the effectiveness and efficiency of the tax administration : 37th CIAT General Assembly
- Summary of the proceedings of an invitational seminar on the taxation of business profits under tax treaties
- Surcharges and penalties in tax law : EATLP Annual Congress Milan 28-30 May 2015
- Surveying taxes, 1900-14
- Sûretés réelles et personelles des impôts directs et des droits de succession
- Tackling VAT-fraud in Europe : a complicated international puzzle
- Tax accounting periods
- Tax administration : comparative information on OECD and other advanced and emerging economies
- Tax amnesties : theory, trends and some alternatives
- Tax and the digital economy : challenges and proposals for reform
- Tax and time : on the use and misuse of legal imagination
- Tax authority advice and the public
- Tax collection : the risk of less than fair market value property transfers
- Tax collection and Nigeria's limitation provisions
- Tax collection in Nigeria
- Tax collection model of the Spanish state
- Tax compliance inititative in Antigua and Barbuda illustrates new approach to an old problem
- Tax compliance, social norms and institutional quality : an evolutionary theory of public good provision
- Tax developments of interest to US tax advisers
- Tax evasion and avoidance : strategies and initiatives used by CATA member countries : a joint CATA/GIDD project
- Tax farming : a radical solution for developing country tax problems?
- Tax issues relating to qualified foreign institutional investors : the Chinese experience
- Tax policy in Sub-Saharan Africa : a survey of issues for a number of countries
- Tax procedure and tax fraud : cases and materials
- Tax procedure and tax fraud in a nutshell
- Tax procedure and tax fraud in a nutshell
- Tax procedure law within the reduction of administrative burdens : between goals and praxis
- Tax proceedings Norway : an overview including recent decisions of the Supreme Court
- Tax rates, tax evasion and why increased tax audits fail : an analysis of Greek microdata
- Tax reform in Sub-Saharan Africa, part two : operational tax procedures
- Tax summary : the guide to Australian tax
- Tax technology : a brave new world
- Tax treaty application : cross-border administrative issues
- Tax treaty application : cross-border administrative issues (including exchange of information, collection of taxes, dispute settlement and legal certainty in tax treaty application)
- Tax treaty case law around the globe : 2013
- Tax treaty case law around the globe : 2017
- Tax treaty case law news
- Tax treaty interpretation after Ben Nevis (Holdings) Ltd v. Her Majesty's Revenue and Customs (2013)
- Tax trends and tax reforms in the developing East Asia and Pacific region
- Tax, governance and administration : challenges and opportunities in China, Indonesia and Thailand
- Taxation Agency, Ministry of Finance, R.O.C
- Taxation and the Right to property : case-law of the European Court of Human Rights
- Taxation compliance costs : a festschrift for Cedric Sandford
- Taxation in Guernsey : the new provisions
- Taxation issues in a federal state and economic groupings with concurrent taxing authorities
- Taxation of the sharing economy : recurring issues
- Taxation of the sharing economy : recurring issues
- Taxation, responsiveness and accountability in Sub-Saharan Africa: the dynamics of tax bargaining
- Taxing Africa : coercion, reform and development
- Taxing earnings from the platform economy: an EU digital single window for income data?
- Taxing paradise : tax reform in Pacific Island countries
- Taxmann's Income Tax Act : as amended by Finance (no. 2) Act 2014
- Taxpayer rights : deciphering the Indian Charter
- 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' rights : an international perspective
- Tema II: Evolución de la administración tributaria en los países americanos de 1961 a 1980. XV Asamblea General del Centro Interamericao de Administratores Tributarios, Mexico 1981
- Teoría del procedimiento tributario colombiano : una visión crítica
- The African state and its revenues : how politics influences tax collection in Zambia and Botswana
- The Australian tax handbook
- The European Commission's Communication on the future of VAT: a recipe for growth?
- The European financial transaction tax : the new reality
- The German unification revisited : first insights from a tax-cultural perspective
- The Polish clearing house system : a 'Stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges
- The SSTP and technology : implications for the future of the sales tax
- The UN Model Convention and its relevance for the global tax treaty network
- The anti-money laundering disclosure regime and the collection of revenue in the United Kingdom
- The assessment and collection of tax from non-residents in the Netherlands
- The assessment and collection of tax from non-residents | L'établissement et la perception des impôts à charge des non-résidents | Die Steuerveranlagung und -erhebung bei Nichtansässigen | La determinación y percepción de impuestos de los no residentes
- The e-commerce tax losses in Thailand
- The exercise of legislative taxing powers in occupied territories
- The future of indirect taxation : recent trends in VAT and GST systems around the world
- The future of the economic nexus standard for US sales & use tax collection
- The gig and sharing economies: millions of new entrepreneurs; billions in lost VAT
- The implementation of VAT in the Bahamas
- The international tax implications of cryptocurrency
- The law of income tax : a treatise designed for the use of the taxpayer and his advisers : with the income tax acts appended
- The nerves of state : taxation and the financing of the English state, 1558-1714
- The new law on tax administration
- The new system of collecting income tax, property tax and company tax in Indonesia
- The present state and future prospects of China's international tax administrative litigation system
- The role of corporate taxation today and the UN's 2030 sustainable developments goals
- The role of digital platforms in the collection of VAT/GST on online sales
- The role of digital platforms in the collection of VAT/GST on online sales : report March 2019
- The role of international law and practice in addressing international tax issues in the global era
- The state of taxpayer's rights in Japan : a survey of the legal situation
- The tax debt handbook
- The tax debtor's right of defence in case of cross-border collection of taxes
- The tax laws of Cyprus
- The taxation of business profits under tax treaties
- The text of and the commentaries on articles 26 and 27 : round up of the changes and their significance
- The transnational enforcement of tax liabilities
- The year in review : China
- The year in review : Dominican Republic
- The year in review : Guatemala
- The year in review : Venezuela
- Third-party liability for the payment of taxes and their fundamental rights
- Time for a single market EU VAT system implemented by all Member States with access to VAT justice for all
- Toepasselijkheid Benelux Invorderingsverdrag. Openbare orde. Beantwoording vragen HR 14 februari 1992, NJ 1992, 335
- Tolley's self-assessment
- Topic V: The future of important function on tax administration collection/Perspectivas del sistema de recaudación tributaria. XV Asamblea General del Centro Interamericao de Administratores Tributarios, Mexico 1981
- Tributación indirecta sobre la economía digital y su potencial recaudatorio en América Latina : emparejando la cancha en tiempos de crisis
- U.K. tax authority proposes an expansion of its civil information powers
- U.S. master tax guide
- UK anti-avoidance - where are we now?
- US foreign tax creditability of the Mexican cash deposits tax
- Ukrainian tax implications on property transfers between non-residents
- Understanding multidimensional tax systems
- Unidad integral para el tratamiento de los grandes contribuyentes en la Administración Tributaria
- Unidad integral para el tratamiento de los grandes contribuyentes en la administración tributaria
- Unidad integral para el tratamiento de los grandes contribuyentes en la administración tributaria "una visión en Bolivia"
- Updates on Indonesian tax and capital market law
- Using ditributed ledger technologies to improve and maximize the collection of property taxes
- Using exchange of information in regard to assistance in tax collection
- Using tax to address budget deficits as Nigeria reopens
- VAT and international trade's crossroads : right, left or straight on?
- VAT digital toolkit for Latin America and the Caribbean
- VAT is about so much more than just fraud
- VAT on the cross-border trade in services and intangibles
- VAT's superiority : is the emperor dressed like Adam?
- Verdrag tussen het Koninkrijk der Nederlanden en de Bondsrepubliek Duitsland inzake de wederzijdse administratieve bijstand bij de invordering van belastingschulden en de uitreiking van documenten; 's Gravenhage, 21 mei 1999
- Vereenvoudiging formeel verkeer Belastingdienst? (deel 1)
- Vereenzelviging : de verschijningsvorm exit
- Verosäädökset
- Verrekening van belastingschulden onder het herziene regime fiscale eenheid
- Verschuivende machtsverhoudingen in de fiscaliteit : jubileumbundel ter gelegenheid van 150 jaar Weekblad Fiscaal Recht
- Vollstreckung nach der Abgabenordnung
- Voorstel nieuwe bijstandsrichtlijn belastingen ; opheffen van bankgeheim
- Vorderingen niet meer bij box 2
- Wat is er geworden van de recente wetswijzigingen inzake BTW?
- Weaknesses of VAT in Nepal
- Wegwijs in de Algemene wet inzake rijksbelastingen
- Wegwijs in de invordering
- West Germany - tax procedure (Part 1)
- Wet tot bevordering van de richtige heffing der directe belastingen van 29 april 1925, staatsblad no. 171 : overzicht met rechtspraak en verdere toelichtingen
- Wet van 17 december 1998, houdende regels inzake de heffing en de invordering van rijksbelastingen in euro's (Wet overgang belastingheffing in euro's)
- Wet van 30 mei 1990 inzake invordering van rijksbelastingen, andere dan invoerrechten en accijnzen (Invorderingwet 1990)
- Wet van 30 mei 1990, houdende inwerkingtreding van en aanpassing van wetgeving aan de Invorderingswet 1990 (Invoeringswet Invorderingswet 1990)
- Where next?
- Wijziging Leidraad Invordering 1990
- Wijziging van de Leidraad Invordering 1990
- Withholding taxes and the effectiveness of fiscal supervision and tax collection
- Withholding taxes and the fundamental freedoms
- Working smarter in tax debt management
- Zeimu Roppo : Horei Hen
- Zicht op vereenvoudiging? De Fiscale vereenvoudigingswet 2017 beschouwd vanuit gebruikersperspectief
- Zijn art. 13b en 13ba binnen EU-verband volwaardig?
- Zollrecht Visuell : der neue Zollkodex der EU in Übersichten
- Índice de innovación, digitalización y tecnología (INDITEC) : un instrumento para la evaluación comparativa de las Administraciones Tributarias a nivel internacional : (con base en datos de la Encuesta ISORA 2020)
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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/gBp_Dt7q6m4/" 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/gBp_Dt7q6m4/">collection of tax</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>
