Report of the proceedings of the eighth assembly of the International Association of Tax Judges held in Helsinki on 6 and 7 October 2017 Bob Michel
By: Michel, Bob.
Material type: ArticlePublisher: 2018Subject(s): DERECHO PROCESAL TRIBUTARIO | CONGRESOS, ASAMBLEAS, ETCOnline resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 7, July 2018, 16 p. Summary: This report summarizes the proceedings of the Eighth Assembly of the International Association of Tax Judges, which was held in Helsinki on 6 and 7 October 2017. On the agenda were six substantive sessions. The proceedings were closed by a presentation on an ?exotic? topic.The following topics were covered: Issues in commercial and tax accounting; The use of foreign case law by courts; Tax procedures in Finland; Recent case law regarding mutual agreements; VAT case law on services related to websites and the internet; Obtaining evidence and information: common law and civil law jurisdictions; and "Exotic" topic: bear-watching in Finland.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2018/7-7 (Browse shelf) | Available | BIT/2018/7-7 |
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Resumen.
This report summarizes the proceedings of the Eighth Assembly of the International Association of Tax Judges, which was held in Helsinki on 6 and 7 October 2017. On the agenda were six substantive sessions. The proceedings were closed by a presentation on an ?exotic? topic.The following topics were covered: Issues in commercial and tax accounting; The use of foreign case law by courts; Tax procedures in Finland; Recent case law regarding mutual agreements; VAT case law on services related to websites and the internet; Obtaining evidence and information: common law and civil law jurisdictions; and "Exotic" topic: bear-watching in Finland.
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