Taxpayers Rights in Comparative Perspective. The Protection of Tax Related Information of Individual Taxpayers and the Rationale Behind It. A comparison between the legal systems of Germany and the United States - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxpayers Rights in Comparative Perspective. The Protection of Tax Related Information of Individual Taxpayers and the Rationale Behind It. A comparison between the legal systems of Germany and the United States write by Nadja Büngers. This book was released on 2017-11-10. Taxpayers Rights in Comparative Perspective. The Protection of Tax Related Information of Individual Taxpayers and the Rationale Behind It. A comparison between the legal systems of Germany and the United States available in PDF, EPUB and Kindle. Bachelor Thesis from the year 2017 in the subject Law - Tax / Fiscal Law, grade: 9 Punkte, Maastricht University (Faculty of Law), language: English, abstract: Taxpayers are obliged to file their annual returns which the state needs to fund its expenses for society. By doing so, sensitive and personal information are disclosed to the respective tax administration. Inevitably, the issue of disclosing relevant information arises as well as the question of how to treat the information without harming the basic rights of an individual taxpayer. This thesis contributes to the issue of disclosing tax related information by focusing on tax confidentiality, its development and status, the current legal framework, and the rationale behind the approaches of tax confidentiality, undertaken by different legal systems. More specific, this thesis incorporates a comparison between the jurisdictions of Germany and the United States, examining their national legislative rules on tax confidentiality. By elaborating upon the similarities, differences, and the rationale of tax confidentiality in both systems, the thesis will uncover the fact, that both, Germany and the U.S. have a high level of confidentiality. There exist, however, interesting differences related to the level of confidentiality, and this thesis will conclude that the German system has a higher level of confidentiality, for instance in relation to the exceptions to tax confidentiality.
Taxpayers in International Law
Taxpayers in International Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxpayers in International Law write by Juliane Kokott. This book was released on 2022-03-24. Taxpayers in International Law available in PDF, EPUB and Kindle. This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Introducing an Advance Tax Ruling (ATR) Regime
Introducing an Advance Tax Ruling (ATR) Regime - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Introducing an Advance Tax Ruling (ATR) Regime write by Mr.Christophe J Waerzeggers. This book was released on 2016-05-31. Introducing an Advance Tax Ruling (ATR) Regime available in PDF, EPUB and Kindle. Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.
Doing Business 2020
Doing Business 2020 - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Doing Business 2020 write by World Bank. This book was released on 2019-11-21. Doing Business 2020 available in PDF, EPUB and Kindle. Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies write by OECD. This book was released on 2021-09-15. Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies available in PDF, EPUB and Kindle. This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
