Zagaris, Bruce
The need for cooperation policies in individual cross-border tax settlements / by Bruce Zagaris .-- , 2019
Resumen.
In this article, the author discusses the disparate procedural and substantive rules that make voluntary cooperation with multiple tax jurisdictions difficult for many taxpayers and some policies that could help resolve international tax disputes.
COLABORACION TRIBUTARIA
CUMPLIMIENTO COOPERATIVO
OPERACIONES TRANSFRONTERIZAS
CONFLICTOS JURISDICCIONALES
Tax Notes International 1048-3306 v. 93, n. 3, January 21, 2019, p. 319-324
The need for cooperation policies in individual cross-border tax settlements / by Bruce Zagaris .-- , 2019
Resumen.
In this article, the author discusses the disparate procedural and substantive rules that make voluntary cooperation with multiple tax jurisdictions difficult for many taxpayers and some policies that could help resolve international tax disputes.
COLABORACION TRIBUTARIA
CUMPLIMIENTO COOPERATIVO
OPERACIONES TRANSFRONTERIZAS
CONFLICTOS JURISDICCIONALES
Tax Notes International 1048-3306 v. 93, n. 3, January 21, 2019, p. 319-324