The taxpayer's rights and the role of the Tax Ombudsman: an analysis from a Spanish and comparative law perspective
Article Abstract:
The history of the establishment and administration of Ombudsman offices in different countries is presented. The rights of European taxpayers and the Ombudsman's role in resolving disputes pertaining to taxation are discussed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
50d (3) EStG - entitlement to tax relief available to foreign companies: unofficial translation of the Federal Ministry of Finance Circular dated April 3, 2007 and Explanatory Notes
Article Abstract:
The unofficial translation of the German Income Tax Act as amended by the Annual Tax Act of 2007 is presented along with its explanatory notes.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
Some thoughts for e-reforming the tax system: beyond the bit tax
Article Abstract:
The need for taking up reforms in the tax system in the light of growth in e-commerce is discussed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Pornography, equality, and a discrimination-free workplace: a comparative perspective. Criminal law - sentencing guidelines - Ninth Circuit holds that trafficking in child pornography does not constitute a pattern of sexual exploitation of minors
- Abstracts: The baron of the boardroom. Economic and moral criteria of executive compensation. Good times ahead for white, rich males in America
- Abstracts: Users' rights and the probation service: some opportunities and obstacles. Thinking about the future of probation inspection
- Abstracts: Mode of trial and the influence of local justice. Reporting rape in London: a qualitative study. Evaluation of a UK police domestic violence unit using repeat victimization as a performance indicator
- Abstracts: 25 Thoughts on European company law in the EU of 25. The new version company law of PRC: introduction, comparison, analysis and criticism