The International Guide to Tax Auditing, Volume 1R. N. J. Kamerling IBFD, 1999 - Tax administration and procedure For each of the member countries of the European Union, as well of some of their key trading partners, this guide provides systematic information on the following subjects: the organization of the tax administration; the outline of the tax system; legal guidelines for tax auditing, accounting obligations and changing the atmosphere of audits; audit strategy, auditing policy and the audit process; international issues. |
Contents
Chapter_1 | 1 |
Chapter_2 | 25 |
Chapter_3 | 71 |
Chapter_4 | 111 |
Chapter_5 | 363 |
Chapter_6 | 425 |
Chapter_7 | 439 |
BM | 461 |
Common terms and phrases
Abgabenordnung accounting obligation administrative cooperation Algemene Wet inzake auditing competences auditing procedures auditing process Belgium books and records Chapter Code comparative law compliance Czech Republic data carriers Deventer direct taxes documents duty of secrecy effective and efficient Estonia European Union exchange of information field file financial first framework for tax income tax informational obligation intra-Community tax audit keep books Latvia Law on Tax laws and regulations legal framework legal protection legislation levying of taxes liable to provide Lithuania mutual assistance Netherlands notification objection or appeal obliged to provide OECD office officials person liable possibilities privilege of non-disclosure provide information purpose relevant request research area Research questions respect Revenue sanctions Slovakia Slovenia specific statutory submit a tax tax act tax administration tax assessment tax auditor tax liability tax officers tax return taxation Taxes Consolidation third parties tion types of tax value added tax VAT Act