Essays about: "Tax Administration Dialogue"

Found 1 essay containing the words Tax Administration Dialogue.

  1. 1. Preventing Double Taxation Through Administrative Cooperation in VAT

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Emelie Madita Stetter; [2021]
    Keywords : Administrative Cooperation; VAT; Double Taxation; Resolution Mechanism; European Union; Internal Market; European VAT Administration; Tax Administration Dialogue; Law and Political Science;

    Abstract : This paper analyses the role of administrative cooperation in the European VAT system. It examines, to what extent Regulation 904/2010 obliges Member States to prevent double taxation issues in VAT and how the system of administrative cooperation could be amended to ensure a correct assessment of VAT taking into account other resolution mechanisms. READ MORE