The delicate balance : tax, discretion and the rule of law
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The delicate balance : tax, discretion and the rule of law
IBFD, c2011
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注記
Includes bibliographical references
"... outcome of a conference held in Prato, Italy in September 2010 and sponsored by the Oxford University Centre for Business Taxation ..."--Back cover
収録内容
- Tax, discretion and the rule of law / Dominic de Cogan
- The delicate balance : revenue authority discretions and the rule of law : some thoughts in a legal theory and comparative perspective / Ana Paula Dourado
- The promise and the reality of U.S. tax administration / Kristin E. Hickman
- A reasonable balance : revenue authority discretions and the rule of law in Canada / Kim Brooks
- HMRC's management of the U.K. tax system : the boundaries of legitimate discretion / Judith Freedman and John Vella
- The delicate balance : revenue authority discretions and the rule of law in Australia / Michael Walpole and Chris Evans
- Revenue authority discretions and the rule of law in New Zealand / Shelley Griffiths
- Revenue authority discretions and the rule of law : South Africa / Ernest Mazansky
- Revenue authority discretions and the rule of law in Hong Kong / Andrew Halkyard
- Balancing of powers in Dutch tax law : general overview and recent developments / Richard Happé and Melvin Pauwels
- The delicate balance between revenue authority discretions and the rule of law in France / Christophe Grandcolas
- Revenue authority discretions and the rule of law : the quest for a Recta Ratio / Marco Greggi
- Tax discretion in Hungary / Borbála Kolozs and Richard Krever
- The rule of law in Chinese tax administration / Wei Cui