Taxpayers in International Law

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Publisher :
ISBN 13 : 9783406792502
Total Pages : 700 pages
Book Rating : 4.7/5 (925 download)

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Book Synopsis Taxpayers in International Law by : Juliane Kokott

Download or read book Taxpayers in International Law written by Juliane Kokott and published by . This book was released on 2022-04-10 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Your Federal Income Tax for Individuals

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Publisher :
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Your Federal Income Tax for Individuals by :

Download or read book Your Federal Income Tax for Individuals written by and published by . This book was released on 2006 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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

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Author :
Publisher : GRIN Verlag
ISBN 13 : 3668567735
Total Pages : 44 pages
Book Rating : 4.6/5 (685 download)

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Book Synopsis 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 by : Nadja Büngers

Download or read book 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 written by Nadja Büngers and published by GRIN Verlag. This book was released on 2017-11-10 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Citizen as Taxpayer

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Publisher :
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.:/5 (41 download)

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Book Synopsis The Citizen as Taxpayer by : United States. Privacy Protection Study Commission

Download or read book The Citizen as Taxpayer written by United States. Privacy Protection Study Commission and published by . This book was released on 1977 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Data Protection and Taxpayers' Rights

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Publisher :
ISBN 13 : 9789087224691
Total Pages : 483 pages
Book Rating : 4.2/5 (246 download)

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Book Synopsis Data Protection and Taxpayers' Rights by : Viktoria Wöhrer

Download or read book Data Protection and Taxpayers' Rights written by Viktoria Wöhrer and published by . This book was released on with total page 483 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the last decade, there have been major developments in the areas of the exchange of tax information and data protection. Technological developments have facilitated the processing of personal data and led to more efficient tax administration and tax enforcement, as well as a substantial increase in the volume of personal data processing. 0This book provides a comprehensive overview of the main developments, as well as the structure and content of the various instruments for exchange of information. In particular, the exchange of information under double taxation treaties, TIEAs, the CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters and EU directives is addressed. The scope and procedure of recently adopted automatic exchange of financial account information, tax rulings and CbC reporting are laid down in a detailed manner.

The Collection Process (income Tax Accounts)

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Publisher :
ISBN 13 :
Total Pages : 4 pages
Book Rating : 4.3/5 (126 download)

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Book Synopsis The Collection Process (income Tax Accounts) by : United States. Internal Revenue Service

Download or read book The Collection Process (income Tax Accounts) written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Law and Digitalization: The New Frontier for Government and Business

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403534044
Total Pages : 305 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Tax Law and Digitalization: The New Frontier for Government and Business by : Jeffrey Owens

Download or read book Tax Law and Digitalization: The New Frontier for Government and Business written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-09-15 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.

Taxpayers' Rights and Obligations

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Publisher : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center
ISBN 13 :
Total Pages : 120 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Taxpayers' Rights and Obligations by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8

Download or read book Taxpayers' Rights and Obligations written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8 and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center. This book was released on 1990 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Protection of Taxpayer's Rights

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Publisher :
ISBN 13 : 9788376018638
Total Pages : 411 pages
Book Rating : 4.0/5 (186 download)

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Book Synopsis Protection of Taxpayer's Rights by : Włodzimierz Nykiel

Download or read book Protection of Taxpayer's Rights written by Włodzimierz Nykiel and published by . This book was released on 2009-01 with total page 411 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Protection of taxpayers

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Publisher : Key Editore
ISBN 13 : 882790381X
Total Pages : 78 pages
Book Rating : 4.8/5 (279 download)

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Book Synopsis Protection of taxpayers by : Natalia Vorobyeva

Download or read book Protection of taxpayers written by Natalia Vorobyeva and published by Key Editore. This book was released on 2019-09-21 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book focuses on the protection afforded to taxpayers by the European Convention on Human Rights. It discusses the procedural guarantees of Article 6 of the Convention and the substantive rights guaranteed to taxpayers by Article 1 of Protocol no. 1 to the Convention (protection of property) and Article 14 of the Convention (prohibition of discrimination). These rights and guarantees are analysed through the prism of wide margin of appreciation afforded to the States in designing and implementing their tax policies.

International Exchange of Information and the Protection of Taxpayers

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Publisher : Kluwer Law International
ISBN 13 : 9789041131423
Total Pages : 0 pages
Book Rating : 4.1/5 (314 download)

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Book Synopsis International Exchange of Information and the Protection of Taxpayers by : A. C. M. Schenk-Geers

Download or read book International Exchange of Information and the Protection of Taxpayers written by A. C. M. Schenk-Geers and published by Kluwer Law International. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the legal position of the taxpayer in the exchange of tax-related information between states. It begins with the legal-philosophical background of legal protection, which is followed by a description and analysis of the international legal framework for cross-border exchange of information. In the following chapters the attention is paid to the role of the OECD Model Tax Convention, OECD Agreement on Exchange of Information on Tax Matters, the Convention of Strasbourg, the European Directive 77/799 and the Council Regulation 1789/2003. Further, the author examines the interests of the taxpayers and gives outlines for a system of legal protection of taxpayers' right.

Privacy in Taxation

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Publisher :
ISBN 13 :
Total Pages : 57 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Privacy in Taxation by : Michael Hatfield

Download or read book Privacy in Taxation written by Michael Hatfield and published by . This book was released on 2018 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IRS has extraordinary legal authority to collect personal information -- and it does collect it, on about 290,000,000 individuals each year. Much of this information is not financial: the agency collects notes from therapists' sessions and surgeons' files, love letters and reading lists, and information on taxpayers' sleeping arrangements and the sexual activities of their family members. The greatest privacy protection for taxpayers has been neither a policy nor a law but rather the practical inability of the IRS to collect most of the information to which it is entitled. However, this practical inability also allows $450 billion of taxes to remain uncollected each year. The pressure to increase tax collection by making greater use of information technology is pressure against this practical protection of privacy. As the practical inabilities are overcome and the practical protection eroded, the need for a privacy policy to guide tax legislation and administration emerges more rapidly. Historically, tax law and tax scholarship on privacy have focused on the IRS disseminating information. In contrast, this Article considers how privacy is burdened by the IRS collecting information. It extends to taxation the concerns privacy scholars have expressed in other fields -- especially national security -- that government invasions of privacy impede personal development and autonomy, reduce creativity and innovation, and undermine free and democratic societies. This Article is the first to place the extraordinary authority of the IRS to invade privacy in the context of broader privacy concerns, arguing for the need to protect both tax revenue and personal privacy in the 21st century.

Data Protection and Taxpayers' Rights: Challenges Created by Automatic Exchange of Information

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Publisher :
ISBN 13 : 9789087224714
Total Pages : pages
Book Rating : 4.2/5 (247 download)

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Book Synopsis Data Protection and Taxpayers' Rights: Challenges Created by Automatic Exchange of Information by : Viktoria Wöhrer

Download or read book Data Protection and Taxpayers' Rights: Challenges Created by Automatic Exchange of Information written by Viktoria Wöhrer and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

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Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Reforms to Establish Taxpayer Safeguards and Protect the Rights of Taxpayers Under the Internal Revenue Code

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Publisher :
ISBN 13 :
Total Pages : 596 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Reforms to Establish Taxpayer Safeguards and Protect the Rights of Taxpayers Under the Internal Revenue Code by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight

Download or read book Reforms to Establish Taxpayer Safeguards and Protect the Rights of Taxpayers Under the Internal Revenue Code written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1992 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt:

U.S. Tax Treaties

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Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 (126 download)

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Book Synopsis U.S. Tax Treaties by : United States. Internal Revenue Service

Download or read book U.S. Tax Treaties written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Designing Interest and Tax Penalty Regimes

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Publisher : International Monetary Fund
ISBN 13 : 149830351X
Total Pages : 20 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Designing Interest and Tax Penalty Regimes by : Mr.Christophe J Waerzeggers

Download or read book Designing Interest and Tax Penalty Regimes written by Mr.Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2019-03-19 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designing Interest and Tax Penalty Regimes