Results 161 to 170 of about 2,195 (202)

Repairing the Tax Privacy Rules

SSRN Electronic Journal, 2020
This brief essay, adapted from remarks delivered to the Tax Policy and Simplification Committee of the ABA Tax Section on October 2, 2020, describes needed changes in three tax privacy areas: access and disclosure of presidential tax information, civil enforcement of congressional subpoenas, and confidentiality protections for tax return information ...
openaire   +1 more source

Tax rules in non-tax agreements : Belgium

2012
Tax rules in non-tax agreements is a topic of great relevance in practice. Yet, up to now, this area of tax law has been generally neglected by researchers. The aim of this book is to close this gap in tax law research and to analyse the provisions of international agreements and similar legal instruments under international law which provide for a ...
Richelle, Isabelle, Traversa, Edoardo, Vintras, Barbara   +2 more
openaire   +1 more source

Tax Rulings, State Aid and the Rule of Law

2019
In 2013, the European Commission started investigating the compatibility of tax rulings granted to multinational companies by their domestic tax administrations with EU State aid law. So far, the Commission has found State aid to be present in nearly each case it has been investigating.
openaire   +1 more source

Private Tax Rulings in Switzerland

Bulletin for International Taxation, 2015
The authors, in this article, consider the private tax ruling system in Switzerland, together with the relevant aspects and implications of using the system.
C. Niederer, M. Dubach
openaire   +1 more source

Tax Rules in Non-Tax Agreements

2012
PISTONE, Pasquale, Michael Lang, Josef Schuch, Claus Staringer, Alfred Storck   +4 more
openaire   +2 more sources

State Aid Rules and Tax Rulings

European State Aid Law Quarterly, 2016
openaire   +1 more source

Public Rulings as Explanatory Materials to the Income Tax Act 1967: Readability Assessment

Advanced Science Letters, 2016
Natrah Saad
exaly  

Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment

European Accounting Review, 2017
Georg Schneider, Caren Sureth-Sloane
exaly  

Quantitative analysis of a private tax rulings corpus

Procedia Computer Science, 2020
exaly  

Tax Avoidance through Advance Tax Rulings – Evidence from the LuxLeaks Firms

FinanzArchiv, 2019
Michael Overesch
exaly