Books

  1. Mutual Assistance for the Recovery of Tax Claims
    Mutual Assistance for the Recovery of Tax Claims
  2. Local Revenue Diversification Local Income Taxes Sr10
    Local Revenue Diversification Local Income Taxes Sr10
  3. The OECD Model Convention -- 1998 and Beyond; The Concept of Beneficial Ownership in Tax Treaties (IFA Congress Seminar Series Volume 23a)
    The OECD Model Convention -- 1998 and Beyond; The Concept of Beneficial Ownership in Tax Treaties (IFA Congress Seminar Series Volume 23a)
  4. Tax Policy and the Impending Economic Monetary Union: Generale Bank Lectures 1997-1998 (Leuven Law Series 12)
    Tax Policy and the Impending Economic Monetary Union: Generale Bank Lectures 1997-1998 (Leuven Law Series 12)
  5. Changing Public Attitudes on Governments and Taxes 1990 S-19
    Changing Public Attitudes on Governments and Taxes 1990 S-19
  6. Reports of the United States Tax Court: January 1, 1987-June 30, 1987
    Reports of the United States Tax Court: January 1, 1987-June 30, 1987
  7. Taxes in France
    Taxes in France
  8. Tax Problems of the Liquidation of Corporations/Regime De Liquidation Des Societes/Steuerliche Probleme Der Liquidation Von Korperschaften/Problemas
    Tax Problems of the Liquidation of Corporations/Regime De Liquidation Des Societes/Steuerliche Probleme Der Liquidation Von Korperschaften/Problemas
  9. Butterworths Tax Treaties
    Butterworths Tax Treaties
  10. 1963 And 1977 Oecd Model Income Tax Treaties and Commentaries: A Comparative Presentation
    1963 And 1977 Oecd Model Income Tax Treaties and Commentaries: A Comparative Presentation
  11. State Tax Actions 1999: Special Fiscal Report (State Tax Actions, 1999)
    State Tax Actions 1999: Special Fiscal Report (State Tax Actions, 1999)
  12. Double Taxation Treaties Between Industrialized and Developing Countries; Oced and UN Models, a Comparison: Oecd and UN Models, a Comparison : Proceed ... Fiscal (Ifa Congress Seminars Series, Vol 15)
    Double Taxation Treaties Between Industrialized and Developing Countries; Oced and UN Models, a Comparison: Oecd and UN Models, a Comparison : Proceed ... Fiscal (Ifa Congress Seminars Series, Vol 15)
  13. Model Tax Convention on Income and on Capital: September 1992 Condensed Version
    Model Tax Convention on Income and on Capital: September 1992 Condensed Version
  14. 1963 And 1977 Oecd Model Income Tax Treaties and Commentaries
    1963 And 1977 Oecd Model Income Tax Treaties and Commentaries
  15. Pending bilateral tax treaties and OECD tax convention : hearing before the Committee on Foreign Relations, United States Senate, One Hundred First C ... ne 14, 1990 (SuDoc Y 4.F 76/2:S.hrg.101-1062)
    Pending bilateral tax treaties and OECD tax convention : hearing before the Committee on Foreign Relations, United States Senate, One Hundred First C ... ne 14, 1990 (SuDoc Y 4.F 76/2:S.hrg.101-1062)
  16. State Tax Actions 2000: Special Fiscal Report (State Tax Actions, 2000)
    State Tax Actions 2000: Special Fiscal Report (State Tax Actions, 2000)
  17. Tax Incentives in Developing Countries and International Taxation
    Tax Incentives in Developing Countries and International Taxation
  18. Electronic data interchange : key to small business competitiveness : joint hearing before the Subcommittee on Exports, Tax Policy, and Special Proble ... on, DC, June 18, 1990 (SuDoc Y 4.Sm 1:101-28)
    Electronic data interchange : key to small business competitiveness : joint hearing before the Subcommittee on Exports, Tax Policy, and Special Proble ... on, DC, June 18, 1990 (SuDoc Y 4.Sm 1:101-28)
  19. State Tax Actions 2003: Special Fiscal Report (State Tax Actions)
    State Tax Actions 2003: Special Fiscal Report (State Tax Actions)
  20. International Taxation of Services: Proceedings of a Seminar Held in Rio De Janeiro in 1989 During the 43rd Congress of the International Fiscal Ass (Ifa Congress Seminar Series, 14a)
    International Taxation of Services: Proceedings of a Seminar Held in Rio De Janeiro in 1989 During the 43rd Congress of the International Fiscal Ass (Ifa Congress Seminar Series, 14a)
  21. Taxation, shipping and aircraft : agreement between the United States of America and Sweden, amending the arrangement of March 31, 1938, effected by e ... une 26 and July 24, 1987 (SuDoc S 9.10:11286)
    Taxation, shipping and aircraft : agreement between the United States of America and Sweden, amending the arrangement of March 31, 1938, effected by e ... une 26 and July 24, 1987 (SuDoc S 9.10:11286)
  22. State and Local Implications of a Federal Value Added Tax
    State and Local Implications of a Federal Value Added Tax
  23. Taxation, shipping and aircraft : agreement between the United States of America and Colombia, amending the agreement of August 1, 1961, effected by e ... Bogota October 16, 1987 (SuDoc S 9.10:11563)
    Taxation, shipping and aircraft : agreement between the United States of America and Colombia, amending the agreement of August 1, 1961, effected by e ... Bogota October 16, 1987 (SuDoc S 9.10:11563)
  24. Tax-Exempts and Tax Reform: Assessing the Consequences of the Tax Reform Act of 1986 for the Municipal Securities Market
    Tax-Exempts and Tax Reform: Assessing the Consequences of the Tax Reform Act of 1986 for the Municipal Securities Market
  25. Reports of the United States Tax Court: January 1, 1990-June 30, 1990
    Reports of the United States Tax Court: January 1, 1990-June 30, 1990
Mutual Assistance for the Recovery of Tax Claims
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    		Mutual Assistance for the Recovery of Tax Claims
    Maria Amparo Grau Ruiz
    Manufacturer: Springer
    ProductGroup: Book
    Binding: Hardcover

    InternationalInternational | Taxes | Accounting | Industries & Professions | Business & Investing | Subjects | Books
    Public FinancePublic Finance | Economics | Business & Investing | Subjects | Books
    Debt & DeficitsDebt & Deficits | Economics | Business & Investing | Subjects | Books
    GeneralGeneral | Law | Subjects | Books
    GeneralGeneral | Taxation | Law | Subjects | Books
    GeneralGeneral | International Law | Law | Subjects | Books
    International LawInternational Law | Law | Professional & Technical | Subjects | Books
    GeneralGeneral | Taxation | Law | Professional & Technical | Subjects | Books
    ASIN: 9041198938

    Book Description

    The incidence of international tax evasion and tax avoidance is growing rapidly, due in great part to the enormous increase in electronic trading. Although international tax harmonization -- particularly in the European Community legal system -- has made great strides, it has failed to keep pace with the even more rapid and vigorous maneuvers of tax evaders (unlawful) and tax avoiders (lawful) as they engender ever more massive losses of revenue. What is required, Professor Amparo Grau proclaims in this extremely well-thought-out book, is adequate regulation of mutual assistance for the recovery of tax claims. It is essential to "internationalize" the link between the power to levy taxes and the power to actually enforce them. In international relations as currently established, the most promising way to achieve effective enforcement in the recovery of tax claims is through the mechanism of mutual assistance -- an administrative function that tends to become mired in highly complex webs of procedure. Mutual Assistance for the Recovery of Tax Claims offers an in-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. This entails close examination of the issues that so often turn out to be the most problematic, such as whether or not claims enforced through mutual assistance merit priority and the validity of the foreign authority's right to enforce. This detailed investigation alone, with its clear highlighting of the crucial challenges, would be enough to make this book enormously valuable; but Professor Amparo Grau goes further by offering recommendations that contribute to the strengthening and effectiveness of mutual assistance procedures. She also considers the growing role of multilateral treaties in the field, and even envisions the possibility of an international fiscal court. Taxation authorities -- not necessarily restricted to Europe, although the study focuses on Community law -- will greatly appreciate the clarity and detail of this admirable work. It holds out the promise of a giant stride forward in stemming or even reversing the tide of lost revenues.
    Model Convention: For Mutual Administrative Assistance in the Recovery of Tax Claims
    Average customer rating: Not rated
      		Model Convention: For Mutual Administrative Assistance in the Recovery of Tax Claims
      Oecd
      Manufacturer: Organization for Economic
      ProductGroup: Book
      Binding: Paperback

      GeneralGeneral | Law | Subjects | Books
      GeneralGeneral | International Law | Law | Subjects | Books
      ASIN: 9264121919

      Books:

      1. General Explanation of Tax Legislation: Enacted in 1998, November 24, 1998
      2. Evasion fiscale, fraude fiscale =: Tax avoidance, tax evasion (Studies on international fiscal law)
      3. Small Business Tax Guide: Guide to Small Business Tax
      4. Mutual Assistance for the Recovery of Tax Claims
      5. Taxation, reimbursement : agreement between the United States of America and the International Telecommunication Union, signed at Geneva January 19, 1990 (SuDoc S 9.10:11710)
      6. Taxation, information exchange : agreement between the United States of America and St. Lucia, signed at Washington January 30, 1987 (SuDoc S 9.10:12057)
      7. Tax Cuts and the Budget Surplus: Hearing Before the Joint Economic Committee, Congress of the U.S
      8. Tax Planning and Corporate Responsibilities of Board Members: Perspectives for Companies in Germany, the Netherlands, Spain and the United Kingdom
      9. Taxation, air transport : agreement between the United States of America and Singapore, amending the agreement of September 30, 1985, effected by exch ... ry 11 and March 24, 1988 (SuDoc S 9.10:11653)
      10. Wealth 101

      Books