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Vol 21 No 11 Nov/Dec 2016

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Mutual Assistance for the Recovery of Tax Claims

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ISBN13: 9789041198938
ISBN: 9041198938
Published: December 2002
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £147.00



Despatched in 11 to 13 days.

The incidence of international tax evasion and tax avoidance is growing rapidly, due in great part to the enormous increase in electronic trading. Although international tax harmonization - particularly in the European Community legal system - has made great strides, it has failed to keep pace with the even more rapid and vigorous manoeuvres of tax evaders (unlawful) and tax avoiders (lawful) as they engender ever more massive losses of revenue.

What is required, Professor Amparo Grau proclaims in this book, is adequate regulation of mutual assistance for the recovery of tax claims. It is essential to ""internationalize"" the link between the power to levy taxes and the power to actually enforce them. In international relations as currently established, the most promising way to achieve effective enforcement in the recovery of tax claims is through the mechanism of mutual assistance - an administrative function that tends to become mired in highly complex webs of procedure.

Mutual Assistance for the Recovery of Tax Claims offers an in-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. This entails close examination of the issues that so often turn out to be the most problematic, such as whether or not claims enforced through mutual assistance merit priority and the validity of the foreign authority's right to enforce.

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Contents:
Acknowledgments. Abbreviations. Foreword; R. Falcon y Tella. Introduction. I: Concept, Foundation, Nature and Categories of Mutual Assistance for the Recovery of Tax Claims. I. An Approach to the Concept of Mutual Assistance. II. Foundations of Mutual Assistance for the Recovery of Tax Claims. III. The Legal Nature of Mutual Assistance. IV. Categories of Mutual Assistance in Taxation. II: The Power to Request Assistance for the Recovery of Tax Claims and the Obligation to Lend Such Assistance. Part One. The Power to Request Assistance for the Recovery of Tax Claims. I. The Power to Request Assistance. II. Scope of the Power to Request Assistance. III. What Entities or Bodies Are Competent to Request Assistance? IV. The Public Purpose of the Power to Request Mutual Assistance. V. Requirements for Exercise of the Power to Request Assistance for the Recovery of Tax Claims. Part Two. The Obligation to Lend Assistance for the Recovery of Tax Claims. I. Origin of the Obligation to Lend Assistance. II. Subjective Elements. III. The Extent of the Obligation to Lend Assistance. IV. Extinguishment of the Obligation to Lend Mutual Assistance. III: Production and Application of Rules on Mutual Assistance. Part One. Sources of Mutual Assistance in Tax Matters. I. Origin and Production of Rules on Mutual Assistance. II. The Traditional Hegemony of Bilateral Instruments. III. The New Stress on Multilateral Instruments. Part Two. Application of the Norms on Mutual Assistance. I. Interaction, Interpretation and Application of the Norms on Mutual Assistance. IV: Special Features of Enforced Collection Procedure Deriving from Mutual Assistance. I. Subjective Requirements. II. Objective Requirements. III. Requirements for Action. IV. Opposition by the Taxpayer. Latest Developments. Annexes. Index.