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
653 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
- 2015-2017 general report on the protection of taxpayers' rights : national reports for the Observatory for the protection of taxpayers' rights
- 2018 General report on the protection of taxpayers' rights
- 60 Years of the European Convention on Human Rights and Taxation
- 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 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 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 study on the protection of taxpayer rights in an era of enhanced exchange of information : how can the Chinese approach be improved?
- A systematic introduction to tax and technology
- A taxpayer's rights at the hearing of his appeal
- A textbook on Japanese tax administration
- A very private affair
- Abuso del diritto ed elusione fiscale
- Access to justice in the Tax Court of Canada
- 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
- Algunas cuestiones pendientes sobre la transposición de la DAC 6 al ordenamiento tributario español: secreto profesional, seguridad jurídica y derecho a no autoinculparse
- 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?
- Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure
- Aspectos tributarios de las relaciones comerciales entre China y España
- Assistance administrative internationale, procédures luxembourgeoises et droits fondamentaux : quelques réflexions au lendemain de l'arrêt Berlioz
- Au sujet de la décision anticipée en matière d'impôts
- Au sujet de la décision anticipée en matière d'impôts : Suite et fin
- 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
- Behind the one-way mirror : reviewing the legality of EU tax algorithmic governance
- Behoorlijke rechtsbedeling bij geschillen over directe rijksbelastingen
- Belastingheffing zonder Belastingdienst
- 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
- Building global international tax law : essays in honour of Guglielmo Maisto
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- CJEU - recent developments in direct taxation 2019
- CJEU - recent developments in value added tax 2019
- CJEU - recent developments in value added tax 2021
- 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
- Council of State Case : 681/2020
- Courtroom issues from the taxpayer's perspective
- 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
- DAC 7 : an entire new framework for joint audits in the EU : how do the taxpayers fare?
- 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 Nachsteuerverfahren vor Gericht
- Das rechtliche Gehör und seine Ausgestaltung im Steuerrecht
- Data protection and taxpayers' rights : challenges created by automatic exchange of information
- Data protection in direct tax matters and developments from the EU standpoint : the case of 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
- Default interest in the event of late payment of taxes
- 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 iberoamericano : a la luz de la versión 2015 del Modelo de Código Tributario del CIAT
- Derecho tributario y derechos humanos : diálogo en México y el mundo
- Derecho tributario: doctrinas relevantes
- Derechos de los contribuyentes
- Derechos fundamentales de los contribuyentes frente a las actuaciones de la administración tributaria
- Derechos y garantías de los contribuyentes en el procedimiento sancionador tributario
- Desafíos fiscales en un mundo post-COVID : valoración y retos pendientes a nivel interno e internacional
- 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
- Disquisiciones entorno a Fiscalidad y Ética. Revisando la moralidad de los tributos = Disquisitions about taxation and ethics. Reviewing the morality of taxes
- Does the EU Directive on mandatory disclosure infringe the right not to incriminate oneself?
- Doppelbesteuerung und internationale Verständigungsverfahren = Double taxation and mutual agreement procedures
- Drie beginselen van fiscale rechtsbescherming
- Droit de communication : quelles garanties pour le contribuable?
- Droit fiscal en Afrique subsaharienne francophone
- Droits fondamentaux du contribuable et procédures fiscales : étude comparative
- EU VAT cross-border rulings
- EU Whistle-blower Directive : taking taxpayers' rights seriously
- EU documents reveal conflict over public registers and automatic exchange of information
- EU tax law : a handbook
- 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 Principio de buena administración en el ámbito tributario: un paso más allá en los derechos y garantías de los obligados tributarios = The principle of good administration in the tax field: a step further in the rights and guarantees of taxpayers
- 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 deber de información
- 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
- El trámite de audiencia en los procedimientos tributarios aduaneros : normativa interna «versus» disciplina de la Unión Europea = The hearing procedure in customs tax procedures : internal regulation versus European Union Law
- Eligibility for mutual agreement procedure under tax treaties following application of the principal purpose test
- Embiricos v HMRC : what's the "matter"?
- 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 effective taxpayer remedies for breaches of confidentiality in relation to tax treaties
- Ensuring taxpayer rights in the era of automatic exchange of information : EU data protection rules and cases
- Essays in international taxation : a tribute to professor H. David Rosenbloom by his Brazilian ITP alumni
- Estructuras y operaciones de planificación fiscal agresiva : sistematización y calificación tributaria
- Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior : 40 Jornadas Colombianas de Derecho Tributario, Derecho Aduanero y Comercio Exterior
- Estudios de derecho financiero y tributario : reflexiones sobre la obra de la profesora María Teresa Soler Roch
- 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 : the challenges ahead
- Exchange of information : the challenges ahead - Bermuda : International Academy of Estate and Trust Law Tokyo May 2019
- 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
- Expanding the Commissioner's core powers : should New Zealanders be concerned?
- Extract of important conclusions of the Kúria (Supreme Court of Hungary) regarding taxpayers' rights in judicial review procedures for the years 2017 to 2021
- Fairness in international tax recovery assistance : the European Court of Justice as a driving force for the respect of fundamental tax debtor rights
- Fake tax transparency? Leaks and taxpayer rights
- Festskrift till Robert Påhlsson
- Fighting talk: the raid
- Fighting tax crime - the ten global principles : country chapters
- 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 geheimhoudingsplicht - art. 67 AWR ontrafeld
- Fiscale informatieverplichtingen in het licht van artikel 6 EVRM
- Fiscale rechtshulp voor de "kleine man" die het niet alleen kan
- Fiscalidad e inteligencia artificial : administración tributaria y contribuyentes en la era digital
- 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
- Friday the 13th
- 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
- Global tax governance : taxation on digital economy, transfer pricing and litigation in tax matters (MAPs+ADR), tax policies for global sustainability : ongoing U.N. 2030 (SDG) and Addis Ababa Agendas
- 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?
- HMRC v SSE Generation Limited : the procedural importance of the protective assessment
- Handling audits of delinquent international information returns
- 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?
- Highlights and trends in global taxpayers rights 2020
- 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
- How to protect the taxpayer against abuse in the use of exchange of information by the French tax authorities?
- Human rights and taxation in Europe and the world
- I diritti del contribuente : principi, tutele e modelli di difesa
- IFA conference to study exchange of information, taxation of foreign passive income for related firms
- IRS practice and procedure
- Ihre Waffen gegen die Finanzverwaltung
- Implementation of VAT in Afghanistan for self-reliance and economic stability
- 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?
- Initial findings on how individual taxpayers may indirectly influence tax and spend in Sweden, Germany and the United States
- Inmunidad tributaria de los derechos humanos : capacidad contributiva y mínimo vital
- Inquisitorial Maxim and Jura Novit Curia are taxpayers' rights : for sure?!
- Instrumente des Rechtsschutzes beim zwischenstaatlichen Informationsaustausch
- Inteligencia artificial, sesgos y no discriminación en el ámbito de la inspección tributaria = Artificial intelligence, biases and non-discrimination in tax assessment procedure
- 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
- Introduction
- Is it feasible to claim the legal professional privilege in tax matters? An analysis of the exceptions to the mandatory disclosure rules
- 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 inteligencia artificial al servicio del "compliance tributario" = Artificial intelligence at the service of tax compliance
- 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 posición del contribuyente ante los Sistemas de Inteligencia Artificial utilizados por la Administración = The taxpayer's position in front of the artificial Intelligence Systems used by the Administration
- La protección de datos personales en el ámbito tributario
- La protección de los derechos fundamentales 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 regulación FATCA y CRS en la lucha contra el fraude fiscal : aplicación por las instituciones financieras
- 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
- Las garantías de los obligados tributarios en el intercambio de información entre estados : examen de la STJUE de 25 de noviembre de 2021, asunto «État luxemburgeois» = Guarantees for taxpayers in the exchange of information between states : review of the stjue of 25 november 2021, case «état luxemburgeois»
- Latest administrative practice during tax inspections in Croatia
- Legal protection of tax debtors in respect of cross-border use of precautionary measures to guarantee tax recovery
- 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
- Legitimate expectations in Luxembourg tax law : the case of administrative circulars and tax rulings
- 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
- Lessons to be learned from the Dutch childcare allowance scandal : a comparative review of algorithmic governance by tax administrations in the Netherlands, France and Germany
- Liber Amicorum Bernard Peeters
- Liber Amicorum Stefaan Van Crombrugge
- List en bedrog door de Belastingdienst
- Lições de fiscalidade
- Lições de fiscalidade : volume I - Princípios gerais e fiscalidade interna
- Los acuerdos conclusivos en México = The conclusive agreements in Mexico
- 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
- Los retos del derecho financiero y tributario desde una perspectiva internacional
- Lotta all'evasione e accertamento sintetico
- Límites a la obtención de información por la Administración tributaria y a su cesión o intercambio = Limits for the tax authorities on obtaining and disclosing or exchanging information
- 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 rules and taxpayers' rights : where do we stand?
- 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?
- New transfer pricing documentation requirements in Italy : the renewed interplay between domestic regulations and international sources
- New trends of international taxation
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- Nuevas tecnologías disruptivas y tributación
- O IRS 25 anos depois
- OECD approach on digital transformation of tax administrations and new taxpayers' rights
- OECD arbitration in tax treaty law
- Oficina del Defensor del Contribuyente : memoria
- Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the conditions for information requests and taxpayer remedies
- 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
- Overview of global trends in the protection of taxpayers' rights by 2019, according to the IBFD Observatory on the Protection of Taxpayers' Rights (Part 1)
- Overview of global trends in the protection of taxpayers' rights by 2019, according to the IBFD Observatory on the Protection of Taxpayers' Rights (Part 2)
- Perlman v HMRC : curiouser and Curaçao
- 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
- Preface
- Preface : issue dedicated to the legal protection of taxpayers in the recovery of taxes
- Prescripción y responsabilidad tributaria en la jurisprudencia
- 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 issues of tax regulations introducing e-invoices and online cash registers
- 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 for a secure digital reporting standard for intra-community transactions
- 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' personal data and national tax interest : a misstep by the European Court of Human Rights?
- Protection of taxpayers' rights
- 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
- Rechtsschutz beim Informationsaustausch auf Ersuchen innerhalb der EU - zugleich Anmerkung zum Urteil des EuGH v. 6.10.2010 - C-245/19 und C-246/19
- Recovery of disputed tax claims
- 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 Eleventh Assembly of the International Association of Tax Judges held online on 22 October 2021
- 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
- Right to a reasonable time during tax audits in Turkey
- 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
- 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
- Statistical picture of the European Court of Human Rights’ tax-related cases containing separate opinions
- Statuto dei diritti del contribuente
- Steuerliche Mitwirkungspflichten im Zusammenhang mit sog. Registerfällen : BMF, Schreiben v. 6.11.2020, v. 11.2.2021 und v. 14.7.2021
- Strong stuff
- Stärkerer Rechtsschutz beim Austausch von Steuerinformationen : EuGH, Urteil v. 6.10.2020 - verbundene Rs. C-245/19 und C-246/19 "Luxemburg gegen B u. a."
- 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 compliance in the era of cryptocurrencies and CBDCs : the end of the right to privacy or no reason for concern?
- Tax compliance y planificación fiscal internacional en la era Post BEPS
- 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 justice and tax law : understanding unfairness in tax systems
- Tax law and digitalization : the new frontier for government and business : principles, use cases and outlook
- Tax procedures : EATLP Annual Congress Madrid 6-8 June 2019
- 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
- Taxable person's fundamental rights in tax proceedings : the ECJ and the Italian jurisprudence
- Taxation : philosophical perspectives
- Taxation and democracy
- 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
- Taxes crossing borders (and tax professors too) : Liber Amicorum Prof. Dr R.G. [Rainer] Prokisch
- 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 : deciphering the Indian Charter
- 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 dispute resolutions : the Brazilian case
- Taxpayer rights in the Netherlands
- Taxpayer's access to and support in court
- Taxpayer's right to privacy?
- 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 and court procedures in Spain
- Taxpayers expect ..
- Taxpayers in international law : international minimum standards for the protection of taxpayer's rights
- Taxpayers in person in the courtroom
- Taxpayers in the courtroom
- Taxpayers rights : coping with globalization and uncertainty
- Taxpayers rights and voluntary compliance : the example of the Canadian judiciary
- Taxpayers' data protection : do international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI?
- 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 and the writ for protection
- Taxpayers' rights before administrative courts
- 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 court : to suspend or not to suspend
- Taxpayers' rights in federal litigation
- Taxpayers' rights in the courtroom
- Taxpayers' rights in the courtroom
- Taxpayers' rights in the courtroom in Korea
- Taxpayers' rights in the expanding universe of criminal and administrative sanctions : a fundamental rights approach to punitive tax law following the OECD/G20 base erosion and profit shifting project
- 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 CFE's contribution to European Taxation's 60th anniversary issue : 60 years of tax advisory work in the area of EU tax policy
- 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 European Commission Tax Package: the condition of foreseeable relevance, group requests and data breaches
- The Glencore case from a constitutional perspective : what happens when the ECJ and the Constitutional Court arrive at different conclusions?
- The Hansard procedure and the right against self-incrimination : recent developments
- The IBFD yearbook on taxpayers' rights 2019
- The IBFD yearbook on taxpayers' rights 2020
- The IBFD yearbook on taxpayers' rights 2021
- The Irish taxpayer's right to a private appeal hearing
- The Italian statute of taxpayers' rights: state of the art 20 years after its enactment
- The Italian tax court judicial system needs reform
- The Rubik agreements in the framework of transparency tax policies
- The Tax Appeal Court of Trinidad and Tobago : protecting the rights of taxpayers
- 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 application of the EU Charter of fundamental rights to tax procedures : trends in the case law of the Court of Justice
- 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 benefits of differentiated transparency : proposal for graduated confidentiality regimes within international tax disputes
- 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