Advance rulings Les agréments préalables Verbindliche Auskünfte Consultas vinculantes y no vinculantes

著者

• International Fiscal Association
• Ellis, Maarten J.
• Desax, Marcus

書誌事項

Advance rulings = Les agréments préalables = Verbindliche Auskünfte = Consultas vinculantes y no vinculantes

general reporter, Maarten J. Ellis ; discussion leader, Marcus Desax

（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 84b ; subject 2）

International Fiscal Association, c1999

注記

"53rd Congress of the International Fiscal Association, Eilat, 1999"--Half t.p.

Text in English, French, German and Spanish

内容説明・目次

内容説明

The issues discussed in this book include the desirability of a formalized ruling process, the need for publication and transparency - particularly in the light of the OECD and EU efforts on harmful tax competition - the binding force and precedential value of advance rulings, the border between a taxpayer's rights and administrative discretion, and the need for international transferpricing agreements.

目次

I: General report. II: National reports.III: Anex

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詳細情報

• NII書誌ID(NCID): BA42947082
• ISBN:
  • 904111159X
• 出版国コード: ne
• タイトル言語コード: eng
• 本文言語コード: engfregerspa
• 出版地: Rotterdam
• ページ数/冊数: 692 p.
• 大きさ: 23 cm
• 分類:
  • DC21 : 336.294
• 件名:
  • LCSH : Taxation -- Law and legislation
• 親書誌ID:
  • BA00705870