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.

Europe, Spain, Comparative analysis, Portrayals, Dispute resolution (Law), Ombudsmen

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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.

Germany, Corporate taxes, Corporations, Legislation

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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.

Italy, Analysis, Taxation, Tax reform, Electronic commerce, E-commerce

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