enforcement
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enforcement
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- A look at Germany's efforts to clarify crypto-taxation
- A new era of risk-based IRS transfer pricing enforcement
- A normative evaluation of tax law enforcement : legislative and political responses to tax avoidance and evasion
- A perfect storm in the EU VAT : Kittel, R, and MARC
- A retrospective on international tax enforcement and tax transparency in 2019
- A review of effective tax regime in Nigeria
- Abgabenordnung und Finanzgerichtsordnung : einschließlich Steuerstrafrecht
- Action plan to administer transfer pricing for 2012-2015
- Adoption of the e-commerce VAT package : the road ahead is still a rocky one
- Advances in taxation [2019]
- Advising foreign businesses on U.S. state and local taxation
- An ICAP primer
- An analysis of Kenya's transfer pricing regime
- An analysis of the Green Book's international tax enforcement provisions for U.S. persons
- Anwendungsmöglichkeiten von Data & Analytics im Verrechnungspreiskontext : Einführung und Erfahrungen aus der Praxis
- Art. 15 LAAF : les exceptions à la consultation des pièces en matière d'assistance administrative
- Automatic exchange of financial information under the Directive on Administrative Cooperation in the light of the global movement towards transparency
- Ben Nevis (Holdings) Ltd and another v Revenue and Customs Commissioners : [2013] EWCA Civ 578
- Besteuerung der Sharing Economy
- Beyond polemics : poverty, taxes, and noncompliance
- Black-listed jurisdictions as anti-avoidance tool for transfer pricing purposes
- Brazil changes its transfer pricing rules
- Brexit and the individual taxpayer
- Building a framework for a post-BEPS world
- Canada's rules for cross-border collection of taxes and penalties
- Canadian Appeals Court rejects compelling arguments against unnamed person requirement disclosure
- Canadian budget includes surprise repeal of foreign property limitations
- Changing the norm on cross-border enforcement of tax debts
- China : looking ahead
- China's transfer pricing focus on intra-group outbound charges
- China: SAT reveals enforcement plan for 2011
- China: increased transfer pricing risks for auto-makers
- Civil FBAR penalties : overview and trends
- Codice commentato del processo tributario
- Commissioner for the South African Revenue Service v Krok and another : case number 1319/13
- Contencioso tributário
- Corporate income shifting in an era of tax multilateralism : the impact of exchange-of-information agreements
- Corporate management tax conference 1988 : Income tax enforcement, compliance, and administration
- 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
- Crypto lessons from at home and abroad
- Customs agency enforcement of IPRs in an FTZ
- Customs law
- DAC 6 : Brexit reprieve
- Dat is verder geen probleem : vriendenbundel Jaap Zwemmer
- Data analytics shows the way to progress in international tax enforcement
- De plaats van het strafrecht in de Belgische en Nederlandse fiscale rechtshandhaving : over de noodzaak en de wijze van de inzet van strafrecht bij handhaving tegen fiscale fraude
- Defaults and workouts under mortgage loans (Pt I)
- Deferred prosecution agreements : implications for corporate tax departments
- Deputy Commissioner of Taxation v Huang : [2021] HCA 43
- Derecho tributario : Tomo I: Teoría general y procedimientos
- Derecho tributario : procedimiento tributario
- Determinants of effective tax investigations in Malaysia
- Deterrence and alienation effects of IRS enforcement : an analysis of survey data
- Deterrence and beyond : toward a kinder, gentler IRS
- Developing a regulatory framework for the taxation of virtual currencies
- Developing country taxation, part VII: don't lose focus on domestic revenue sources
- Developments in mutual cooperation, coordination and assistance between the U.S. and other countries in international tax enforcement
- Digging into the data : the global tax policy outlook for 2015
- Do advance pricing agreements still make sense?
- Does deterrence deter? : measuring the effect of deterrence on tax compliance in field studies and experimental studies
- Durchsetzung deutscher Steueransprüche im Ausland : zugleich Anmerkung zum BFH-Urteil vom 21. 7. 2009, VII R 52/08, in diesem Heft S. 859
- E-flight risk? Wayfair and the revenue rule
- Eigentumsvorbehalt bei internationalen Verträgen : Gestaltungserfordernisse zur Durchsetzbarkeit im Ausland
- Enforcement or cooperation : an analysis of the compliance psychology of taxpayers
- Enforcement policy to tackle sales tax fraud in Pakistan
- Enhanced mutual assistance - regime for recovery of debts on behalf of a foreign tax authority
- Environmental taxation and the law
- Ethics and taxation
- European cooperation between tax, customs and judicial authorities : the Netherlands, England and Wales, France and Germany
- Exchange of information for tax purposes
- Execução fiscal : análise crítica
- Execução fiscal e dignidade da pessoa humana
- Expatriation : the American's tax experience in Canada
- Extended assessment periods and international tax enforcement : M. Rafizadeh, unreported foreign assets, and use of FATCA weapons
- Extraterritorial enforcement of tax claims
- FATCA and FBAR reporting by individuals: enforcement considerations from a Canadian perspective
- FATCA and the the shaping of a new international tax order
- Federal Inland Revenue Service and taxation reforms in Democratic Nigeria
- Fighting tax crime
- Fighting tax crime - the ten global principles : country chapters
- Finance Act 2019 Notes
- Fiscaal praktijkboek 2019-2020 : indirecte belastingen : fiscale nieuwigheden praktisch bekeken
- Fiscal and tax administrative public interest litigation in China
- Foreign state immunity from U.S. state and local tax enforcement proceedings
- Formulary apportionment is not a panacea : part 6
- Global implications for offshore financial centres and companies in the wake of EU requirements for economic substance
- Global tax policy challenges after COVID-19 : transfer pricing and withholding tax aspects
- Google's cost-sharing arrangement : bride of Frankenstein
- Hacia un reglamento tipo del procedimiento administrativo de ejecución en el ambito local
- Hacia una nueva era de cooperación fiscal europea : las Directivas 2010/24/UE y 2011/16/UE de asistencia en la recaudación y de cooperación administrativa en materia fiscal
- High-net-worth individuals : the challenge for tax administrations, financial intelligence units and law enforcement agencies
- Hong Kong : joining the information exchange crowd
- Horizontaal toezicht
- How Trump could affect international tax enforcement cooperation
- How tax complexity and enforcement affect the equity and efficiency of the income tax
- Immoral tax law enforcement : the Michigan Property Tax Act
- Implementation challenges of taxing the digital economy in Nigeria
- Implementation of VAT in Afghanistan for self-reliance and economic stability
- Import transactions and customs compliance
- Improving tax compliance in a globalized world
- Income tax enforcement
- Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement
- Information rights : a practioner's guide to data protection, freedom of information and other information rights
- Innocent foundations beware: the US government's far-reaching power of civil asset forfeiture, and what innocent foundations and other fiduciaries need to know to prepare
- Intellectual property migration to Singapore
- Inter-agency cooperation good tax governance in Africa
- International petroleum exploration and exploitation agreements : legal, economic and policy aspects
- International tax enforcement continues to rise
- International tax enforcement cooperation in the Trump administration
- International tax evasion in the global information age
- Internationale Beitreibungshilfe : Rechtsgrundlagen und Rechtsschutz
- Investigation methodology for information-driven horizontal fiscal supervision : a Dutch approach to improving effective law enforcement
- Is international tax controversy emerging in Asia?
- Is the inheritance and gift tax a reasonable alternative for the net wealth tax? A legal and economic analysis across OECD countries
- Is there a special enforced tax collection regime under the ECtHR case law?
- Jamieson v Commissioner for Internal Revenue : [2007] NSWSC 324
- Jurisdiction to tax in digital economy : permanent and other establishments
- Jurisdiction to tax income and consumption in the new economy : a theoretical and comparative perspective
- Korean foreign investment rules seek to clarify beneficial ownership
- Krok and another v Commissioner for the South African Revenue Services : [2015] ZASCA 107 (Case Nos 20230/2014 and 20232/2014)
- Kryptowährungen und Token
- La iniciación del procedimiento de apremio de las deudas tributarias
- Legal considerations in the fight against cryptocurrency tax fraud
- Legal protection of tax debtors in respect of cross-border use of precautionary measures to guarantee tax recovery
- Location savings in Indonesia
- Los intereses moratorios a favor de la Hacienda
- Manual of income tax administration : discussion draft
- Methods of enforcement of revenue debts
- Mme Keeser v Trésorier-Payeur Général : Arrêt no 547
- More international tax enforcement: leading with the Foreign Account Tax Compliance Act of 2009
- Multinationals, enforcement covenants and fair share
- Navigating Germany's registration-based IP tax
- Neither death nor distance erases the issues : IRS actions against deceased or absconding taxpayers
- New CbC reporting regulations in the United Arab Emirates
- New IRS enforcement campaign to stop tax violations by nonresident aliens renting and selling U.S. real property
- New Zealand's BEPS proposals go beyond OECD's recommendations
- Nokia India Private Ltd v Additional Commissioner of Income Tax and another : (Civil) No 6150/2013
- OAO Neftyanaya Kompaniya Yukos v Russia : (App No 14902/04)
- OECD buried under avalanche of Pillar 1 tax reform comments
- On the determinants of fiscal non-compliance : an empirical analysis of Spain's regions
- On the meaning of "tax"
- One directive, several transpositions : a cross-country evaluation of the national implementation of DAC6
- Online platforms : a marketplace for tax fraud?
- Opinion underscores need for formal rules on U.S. lawyers' duty to avoid aiding in crime or fraud
- Optimal tax administration
- Oroville Remen & Reload Inc v R : 2016 TCC 75
- Outlook for U.S. advance pricing agreements
- President Obama's international tax enforcement proposals: an analysis and critique
- Procedimento e processo tributário : uma perspectiva prática
- Procedures of the Polish tax authorities and the VAT gap : evidence from administrative court files
- QRS 1 Aps and others v Frandsen. (Case STC 616-634)
- R (on the application of Jimenez) v First-tier Tribunal (Tax Chamber) and another : [2019] EWCA Civ 51
- Re application by CJ CGV Co Ltd : [2013] VSC 656
- Recaudación ejecutiva y Hacienda Local
- Recent developments in the US tax enforcement
- Reflections on the cross-border tax challenges of the digital economy
- Reformfragen des deutschen Steuerrechts
- Regards croisés sur la qualité de la législation fiscale
- Report of proceedings of the fifty-fifth tax conference : convened by the Canadian Tax Foundation at Fairmont The Queen Elizabeth Hotel, Montreal, September 21-23, 2003
- Reports point to key areas of concern for anti-money-laundering efforts in the United States
- Response of tax credit claims to tax enforcement : evidence from a quasi-experiment in Chile
- Revenue and Customs Commissioners and another v Ben Nevis (Holdings) Ltd and others : [2012] EWHC 1807 (Ch)
- Riener v Bulgaria : Application no. 46343/99
- Sanctions against Member States under Article 260 TFEU : alive, but not kicking?
- Sharing tax information in the 21st century : big data flows and taxpayers as data subjects
- Shrink the tax gap by strengthening the IRS whistleblower program
- Skatteforvaltningen (Danish Customs and Tax Administration) v Solo Capital Partners LLP (in special administration) and others : [2022] EWCA Civ 234
- Some recent decisions of the European Court of Human Rights on tax matters : October 2013
- Stablecoins and IRS cryptocurrency enforcement
- Steuermaßnahmen von Deutschland, der Schweiz, den USA und Australien als Reaktion auf die COVID-19-Krise = Tax measures in Germany, Switzerland, the United States of America and Australia in response to the COVID-19 crisis
- Stopping VAT fraud with DICE - digital invoice customs exchange
- Strengthening cross-border tax enforcement and the evolving general anti-avoidance rule
- Tackling financial crime and protecting tax revenues through global collaboration
- Tax competition and the EU anti-money laundering regime
- Tax compliance and tax morale : a theoretical and empirical analysis
- Tax crimes and enforcement in the European Union : solutions for law, policy and practice
- Tax exiles : a comparative study : part 1
- Tax policy in a world post COVID-19
- Tax rates, tax evasion and why increased tax audits fail : an analysis of Greek microdata
- Tax systems
- Tax treaty interpretation after Ben Nevis (Holdings) Ltd v. Her Majesty's Revenue and Customs (2013)
- Tax, State aid and professional football : the FC Barcelona case
- Taxation and inbound investment in Pacific RIM countries
- Taxation in Guernsey : a global and regulatory analysis
- Taxation of bilateral investments : tax treaties after BEPS
- Taxation of foreign-source income of resident individuals : a structural enforcement through automatic exchange of tax information
- Taxing crime : a whole-of-government approach to fighting corruption, money laundering, and tax crimes
- Taxing global digital commerce
- Taxing goods and services in a digital era
- Taxing the income of digital non-resident companies under the "Significant Economic Presence" (SEP) rules In Nigeria
- Taxpayers' rights : theory, origin and implementation
- Teoria geral da relação jurídica tributária
- The European Commission's state aid clampdown : the end of "selective" tax rulings?
- The European agenda for the collaborative economy and taxation
- The IBFD yearbook on taxpayers' rights 2021
- The OECD Model Rules and DAC7 : a critical assessment of selected design and enforcement issues
- The Routledge companion to tax avoidance research
- The UBS Affäre: a qualified intermediary and "John Doe" summons, Steuerbetrug and Bankgeheimnis
- The Unified Approach under Pillar 1 : an early analysis
- The changing tax compliance environment and the role of audit
- The design of enforcement institutions : lessons from the UK's new state aid control regime
- The economics of tax policy
- The effects of penalty information on tax compliance : evidence from a New Zealand field experiment
- The emergence and enforcement of green taxes in the European Union : part 2
- The ethical limits of tax planning
- The ever-growing dark web
- The impact of the growth of the sharing and gig economy on VAT/GST policy and administration
- The impact of the reduced sales tax burden policy on export-oriented sectors
- The inconsistent tax treatment of cryptocurrency and the challenges of cross-border reporting
- The international compliance assurance programme reviewed : the future of cooperative tax compliance?
- The internet of things in tax law
- The new China Country Practice Chapter of the UN Practical Manual on Transfer Pricing : reflections on post-BEPS transfer pricing in the Middle-Kingdom
- The new regime for the enforcement of foreign taxes in the United Kingdom
- The reform of the tax administration in Spain
- The regressive bias in tax enforcement
- The rise and fall of Malta pensions : taxpayer positions, IRS enforcement, and remaining solutions
- The shifting paradigm in international transfer pricing enforcement : key IRS implementation challenges
- The structure of international taxation : a proposal for simplification
- The tax debt handbook
- The tax debtor's right of defence in case of cross-border collection of taxes
- The tax subsidy war
- The taxman cometh - audit risks for cryptocurrency taxpayers
- Tiley and Collison's UK tax guide
- To cooperate or not to cooperate : the dangers of noncooperation for foreign banks seeking U.S. market access
- Towards a taxpayers’ rights-compliant cross-border recovery of tax sanctions
- Transfer pricing documentation requirements in the United Arab Emirates for multinational enterprises
- Trust or power : improving tax compliance by self-employed professionals
- Trusts in prime jurisdictions
- Two different FATCA model intergovernmental agreements: which is preferable? A comparison of FATCA model 1A and model 2 intergovernmental agreements
- U.K. budget 2006 : corporate tax and other measures
- U.S. residence for U.S. tax purposes : aliens in Wonderland : part 2
- U.S.-Japan advance pricing agreements remain valuable to Japan-based multinationals
- US regulatory framework for cryptocurrency transactions
- Una perspectiva sobre la ejecución y retroacción de actuaciones en el ámbito tributario
- Understanding multidimensional tax systems
- Understanding tax compliance in Malaysia : the significance of fairness, enforcement, risk personality and taxpayer type
- Unsettled future for U.S. taxpayers residing overseas : mixed messages from IRS Commissioner vs. Ambassador - part 1
- Update on FBARs, FATCA, OVDI and emerging trends in cross-border tax enforcement
- Value added tax : international practice and problems
- Vietnam : an examination of the transfer pricing regulations
- Vollstreckung nach der Abgabenordnung
- Vollstreckung österreichischer Steuerforderungen in der Schweiz = Enforcement of Austrian tax claims in Switzerland
- Voluntary compliance
- Wahr-Hansen and another v Compass Trust Co Ltd and others
- Whistleblowers and the evidentiary challenges in offshore tax evasion cases
- Why investors and multinationals should push the U.S. for public CbC reporting
- Working smarter in tax debt management
- World focuses on tax enforcement initiatives
- eBay’s cost-sharing arrangement — Frankenstein’s progeny
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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/xYd4aP4_2ZY/" 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/xYd4aP4_2ZY/">enforcement</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>
