1. Introduction 2. OECD’s Concern on Taxpayers’ Trust 3. OECD and Taxpayers’ Rights 4 4. Putting theory into practice 4.1 OECD and Taxpayers’ Rights in Transfer Pricing Digitalization 4.2 OECD and Taxpayers’ Rights in Exchange of Rulings (BEPS Action 5) 5. More in Detail: Technology, Data Collection and Exchange of Information 5.1. A Brief “Historical Excursus” of OECD Reports and Documents6. Updates by the Global Forum on Transparency and Exchange of Information for Tax Purposes 7. Final Remarks
OECD Approach on Digital Transformation of Tax Administrations and New Taxpayer's Rights
Lorenzo del FedericoPrimo
2021-01-01
Abstract
1. Introduction 2. OECD’s Concern on Taxpayers’ Trust 3. OECD and Taxpayers’ Rights 4 4. Putting theory into practice 4.1 OECD and Taxpayers’ Rights in Transfer Pricing Digitalization 4.2 OECD and Taxpayers’ Rights in Exchange of Rulings (BEPS Action 5) 5. More in Detail: Technology, Data Collection and Exchange of Information 5.1. A Brief “Historical Excursus” of OECD Reports and Documents6. Updates by the Global Forum on Transparency and Exchange of Information for Tax Purposes 7. Final RemarksFile in questo prodotto:
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