Taxpayers' rights and obligations : a survey of the legal situation in OECD countries.

This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reform...

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Bibliographic Details
Corporate Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8.
Format: Book
Language:English
Published: Paris : Washington, D.C. : Organisation for Economic Co-operation and Development ; OECD Publications and Information Center [distributor], 1990.
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3rd Floor Main Library

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Call Number: A1234.567
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