search query: @author Owen, J. / total: 6
reference: 3 / 6
| Author: | Owen, J. |
| Title: | Taxpayers' Rights and Obligations |
| Journal: | OECD Economic Outlook
1990 : OCT/NOV, p.17-20 |
| Index terms: | TAX LAW INCOME TAX COMPANY TAXATION |
| Language: | eng |
| Abstract: | There's a broad consensus among OECD governments on what may be called the basic rights of taxpayers. These rights are reviewed. Rights involve obligations. Besides the obligations on the taxpayer to supply information, there are information requirements that must be met by employers and banks as well. A widely discussed aspect of information requirements is the use of taxpayer identification numbers. |
SCIMA