Tax dispute resolution : a commentary on the EU Council Directive 2017/1852
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Tax dispute resolution : a commentary on the EU Council Directive 2017/1852
Kluwer Law International , Sold and distributed by Wolters Kluwer Legal & Regulatory U.S., c2020
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注記
Tax Dispute Resolution' is a very thorough and detailed book, which explains the law and application of EU Council Directive 2017/185 in each jurisdiction. In recent decades, there has been a steady growth in the number of audits and tax assessments carried out by national tax administrations. National legislatures and international organizations have also begun to study and develop new dispute resolution mechanisms that are more effective than those currently available. Notable among these mechanisms is EU Council Directive 2017/1852, which heralded a new era of EU tax legislation seeking to ensure a comprehensive legal framework for dispute resolution in tax matters involving all the Member States
Includes index