TAXPAYER SAFEGUARDS AND THE RULE OF LAW. PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download TAXPAYER SAFEGUARDS AND THE RULE OF LAW. PDF full book. Access full book title TAXPAYER SAFEGUARDS AND THE RULE OF LAW. by ROBIN. WILLIAMSON. Download full books in PDF and EPUB format.
Author: ROBIN. WILLIAMSON
Publisher:
ISBN: 9781912386321
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: ROBIN. WILLIAMSON
Publisher:
ISBN: 9781912386321
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8
Publisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center
ISBN:
Category : Law
Languages : en
Pages : 120
Get Book Here
Book Description
This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.
Author: Mr.Christophe J Waerzeggers
Publisher: International Monetary Fund
ISBN: 1498302017
Category : Business & Economics
Languages : en
Pages : 20
Get Book Here
Book Description
Nearly all tax systems have some form of interest and tax penalty regimes. Interest payable on any late or underpayment of tax seeks to protect the present value of the tax amount to the government budget, whereas penalties are intended to deter taxpayers from defaulting on their tax obligations—and to punish them if they do—to achieve horizontal equity vis-à-vis compliant taxpayers. As interest and penalties serve very different objectives, they should not be applied in a mutually exclusive manner. This Tax Law IMF Technical Note focuses on the key issues that should be taken into consideration in designing interest and penalty regimes in tax legislations.
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
Get Book Here
Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Get Book Here
Book Description
Author: Mr.Christophe J Waerzeggers
Publisher: International Monetary Fund
ISBN: 1513515829
Category : Business & Economics
Languages : en
Pages : 12
Get Book Here
Book Description
Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.
Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 300
Get Book Here
Book Description
Author: Sven Steinmo
Publisher: Yale University Press
ISBN: 9780300067217
Category : Political Science
Languages : en
Pages : 304
Get Book Here
Book Description
Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w
Author: Chantal Stebbings
Publisher: Cambridge University Press
ISBN: 0521899249
Category : Business & Economics
Languages : en
Pages : 245
Get Book Here
Book Description
This book traces the development, re-evaluation and subsequent recasting of legal safeguards regarding the imposition and administration of taxes.
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 596
Get Book Here
Book Description
