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Träfflista för sökning "hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) ;hsvcat:5;pers:(Kristoffersson Eleonor 1972);mspu:(collectioneditorial)"

Search: hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) > Social Sciences > Kristoffersson Eleonor 1972 > Editorial collection

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  • Tax Secrecy and Tax Transparency : The Relevance of Confidentiality in Tax Law (Part 1 and 2)
  • 2013
  • Editorial collection (peer-reviewed)abstract
    • The issue of tax secrecy and tax transparency plays a significant role not only in academics, but also in general practice. The collection and treatment of information by tax authorities has been a highly discussed issue in recent years, both in the ambit of national legal communities and supra-national organizations, such as the OECD and the EU. The aim of this book is to analyze the approaches taken by different countries to confidentiality arrangements in tax law. This book now allows the reader to get an overview of the tax treatment in 37 countries.
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  • Tax Secrecy and Tax Transparency : The Relevance of Confidentiality in Tax Law Part 1 and 2
  • 2013
  • Editorial collection (peer-reviewed)abstract
    • The issue of tax secrecy and tax transparency plays a significant role not only in academics, but also in general practice. The collection and treatment of information by tax authorities has been a highly discussed issue in recent years, both in the ambit of national legal communities and supra-national organizations, such as the OECD and the EU. The aim of this book is to analyze the approaches taken by different countries to confidentiality arrangements in tax law. This book now allows the reader to get an overview of the tax treatment in 37 countries.
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  • Value added tax and direct taxation : similarities and differences
  • 2009
  • Editorial collection (other academic/artistic)abstract
    • Consumption taxes (such as value added tax (VAT) or good and services sales tax (GST)) are generally very different from direct taxes. For this reason, research in the two areas of tax law has for the past decades generally been compartmentalized. Using consumption taxes as its starting point, this book aims to build a bridge between consumption taxes and direct taxes. This book provides the first comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by distinguished academics, practitioners and representatives from several international tax administrations and institutions.
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  • Result 1-10 of 14

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