Application of global agreement tax control

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The author examines the practice of a settlement agreement in the tax control in dealing with tax disputes, which is consistent with international experience cooperation between the state and taxpayers. Analyzes the cases of tax disputes and precedents of a settlement agreement on the basis of consideration of the results of the tax control in court. Concludes the possibility of achieving a balance of interests of the parties in taxation by entering into settlement agreements.

Tax control, the decision of tax disputes, an agreement on the extended horizontal interaction, prevention of tax risks, the extended horizontal cooperation

Короткий адрес: https://sciup.org/170172628

IDR: 170172628

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