1. Introduction 1 2. OECD’s Concern on Taxpayers’ Trust 2 3. OECD and Taxpayers’ Rights 4 4. Putting theory into practice 6 4.1 OECD and Taxpayers’ Rights in Transfer Pricing Digitalization 6 4.2 OECD and Taxpayers’ Rights in Exchange of Rulings (BEPS Action 5) 7 5. More in Detail: Technology, Data Collection and Exchange of Information 8 5.1. A Brief “Historical Excursus” of OECD Reports and Documents 10 6. Updates by the Global Forum on Transparency and Exchange of Information for Tax Purposes 12 7. Final Remarks
OECD approach on Digital Trasformation and New Taxpayers' Rights
Lorenzo del Federico
Primo
2023-01-01
Abstract
1. Introduction 1 2. OECD’s Concern on Taxpayers’ Trust 2 3. OECD and Taxpayers’ Rights 4 4. Putting theory into practice 6 4.1 OECD and Taxpayers’ Rights in Transfer Pricing Digitalization 6 4.2 OECD and Taxpayers’ Rights in Exchange of Rulings (BEPS Action 5) 7 5. More in Detail: Technology, Data Collection and Exchange of Information 8 5.1. A Brief “Historical Excursus” of OECD Reports and Documents 10 6. Updates by the Global Forum on Transparency and Exchange of Information for Tax Purposes 12 7. Final RemarksFile in questo prodotto:
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