| 000 | 01497nab a2200241 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20220729122307.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aMichel, Bob _961349 |
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| 245 | 0 |
_aReport of the proceedings of the eighth assembly of the International Association of Tax Judges held in Helsinki on 6 and 7 October 2017 _c Bob Michel |
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| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_942371 _aDERECHO PROCESAL TRIBUTARIO |
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| 650 | 4 |
_940561 _aCONGRESOS, ASAMBLEAS, ETC |
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| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 7, July 2018, 16 p. |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c138955 _d138955 |
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