Zobrazeno 1 - 10
of 223
pro vyhledávání: '"tax information"'
Autor:
Ľubomír Čunderlík, Andrea Szakács
Publikováno v:
Institutiones Administrationis, Vol 3, Iss 1, Pp 6-26 (2023)
The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration. Subsequently,
Externí odkaz:
https://doaj.org/article/6fd610c2b5c04ecfba4ba989647edaab
Publikováno v:
پژوهشهای حقوقی, Vol 21, Iss 52, Pp 121-146 (2023)
The purpose of governments in concluding tax agreements In addition to preventing double taxation, cooperation is aimed at preventing tax evasion. One of the most obvious examples of this cooperation is the exchange of tax information between the con
Externí odkaz:
https://doaj.org/article/28bf7539ff2744d1b8e197ffdd1e892d
Autor:
O. Muzyka-Stefanchuk, I. Masyakin
Publikováno v:
Науковий вісник Ужгородського національного університету. Серія Право, Vol 2, Iss 79 (2023)
The author provides a detailed overview of an article that examines tax amnesty programs within the framework of international tax initiatives like the BEPS Action Plan and the Common Reporting Standard (CRS). The article argues that the integration
Externí odkaz:
https://doaj.org/article/b5a743f3b4064a45a30c143c2bb1c166
Akademický článek
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Autor:
Paweł Majka
Publikováno v:
Studia Iuridica Lublinensia, Vol 29, Iss 4, Pp 189-207 (2020)
The subject of the study is to outline the boundaries within the legislator may sanction the obligations to provide information to tax authorities using tax sanctions. The author analyzes tax sanctions as instruments guaranteeing the effectiveness of
Externí odkaz:
https://doaj.org/article/402131e250704f86b0b64e877b5f6d71
Autor:
Alejandro Garcia Heredia
Publikováno v:
Cuadernos de Gibraltar, Iss 4, Pp 1-14 (2021)
This paper analyzes the International Agreement on taxation and the protection of financial interests between Spain and the United Kingdom regarding Gibraltar. The paper deals with the two fundamental issues of this Agreement: the tax residency rules
Externí odkaz:
https://doaj.org/article/07c3f6e6e89c40dcbba9dbe96399d4f8
Autor:
Majka, Paweł
Publikováno v:
Studia Iuridica Lublinensia. 29(4):189-207
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=986092
Autor:
Radić, Irena
Publikováno v:
Зборник радова Правног факултета у Нишу / Collection of Papers, Faculty of Law, Niš. (92):227-258
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1017802
Autor:
Radić Irena
Publikováno v:
Zbornik Radova Pravnog Fakulteta u Nišu, Vol 60, Iss 92, Pp 227-258 (2021)
One of the greatest challenges modern states are faced with is finding a way to tackle unacceptable tax avoidance, especially aggressive tax planning schemes and the use of the so-called tax heavens. In this process, many states adopt a general anti-
Externí odkaz:
https://doaj.org/article/90e47e614e0f49b591cfe56a239f5077
Autor:
N. A. Poponova, T. I. Minina
Publikováno v:
Вестник университета, Vol 0, Iss 11, Pp 126-132 (2020)
The subject of the study is key trends in the development of international tax relations at the present stage. The purpose of the article is to investigate the impact of globalization on international tax relations. Approaches to international taxati
Externí odkaz:
https://doaj.org/article/12cea3759b6c4779bdf75179b0615c27