haku: @journal_id 523 / yhteensä: 381
viite: 307 / 381
| Tekijä: | |
| Otsikko: | United Kingdom : Cross border exchange of information in tax law. |
| Lehti: | European Taxation
1987 : VOL. 27:5, p. 145-148 |
| Asiasana: | TAXATION INFORMATION UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | An outline of the power of taxation authorities in the United Kingdom, i.e. the Inland Revenue, to acquire information from UK and foreign sources regarding assessment of income, corporation and capital gains taxes, and the transmission of such information to other tax authorities. The review covers the power to enforce disclosure of information, the remedies of a person required to disclose, the use of information gained from other jurisdictions and what an individual can do to prevent information being supplied to another tax authority. |
SCIMA