000			01704nab a2200241 c 4500
999			_c147636 _d147636
003			ES-MaIEF
005			20230606111154.0
007			ta
008			230606t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970691 _aZimmerl, Isabella
245		0	_aReaching cross-border tax certainty with joint audits _c Isabella Zimmerl
500			_aResumen.
520			_aThe last few years have seen an increasing cooperation between tax authorities of Member States of the European Union by way of joint audits. This article shows how joint audits can provide an efficient solution to double taxation issues faced by internationally active companies. It centres on ways to amend and effectuate existing procedures of international tax law in light of experiences made with joint audits, focusing in particular on potential ways for more cross-border tax certainty. Furthermore, the article illustrates that an effective und legally certain reduction of international double taxation can best be reached by a stronger cooperation of tax authorities and the taxpayer/s. Finally, the author takes a look at recent developments in the field as well as the potential future of joint audits, emphasizing the need for more legally binding solutions.
650		4	_941016 _aINSPECCION TRIBUTARIA
650		4	_937635 _aCOLABORACION TRIBUTARIA
650		4	_953912 _aCOOPERACIÓN ADMINISTRATIVA
650		4	_931085 _aARMONIZACION FISCAL
650		4	_967933 _aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
650			_aUNION EUROPEA _948644
773	0		_9169559 _oOP 2141-B/2022/6 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 6, December 2022, p. 300-311
942			_cART