Russo, Ronald J.
The challenges of client tax integrity testing for banks in the Netherlands (and soon elsewhere?) / Ronald Russo and Ronald Hein .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors consider the issues and problems that the new Dutch client tax integrity testing procedures of De Nederlandsche Bank (the Dutch Central Bank) will raise for financial institutions that operate in the Netherlands. They expect other central banks to follow this Dutch development with great interest.
BANCOS
CONTRIBUYENTES
CUMPLIMIENTO FISCAL
SEGUNDO PILAR (OCDE)
PAISES BAJOS
Hein, Ronald
Bulletin for International Taxation 0007-4624v. 73, n. 12, December 2019, p. 649-655
The challenges of client tax integrity testing for banks in the Netherlands (and soon elsewhere?) / Ronald Russo and Ronald Hein .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors consider the issues and problems that the new Dutch client tax integrity testing procedures of De Nederlandsche Bank (the Dutch Central Bank) will raise for financial institutions that operate in the Netherlands. They expect other central banks to follow this Dutch development with great interest.
BANCOS
CONTRIBUYENTES
CUMPLIMIENTO FISCAL
SEGUNDO PILAR (OCDE)
PAISES BAJOS
Hein, Ronald
Bulletin for International Taxation 0007-4624v. 73, n. 12, December 2019, p. 649-655