Čičin-Šain/Riedl (Eds)
Justice, Equality and Tax Law
1. Aufl. 2022
ISBN: 978-3-7073-4548-3
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Dokumentvorschau
Justice, Equality and Tax Law (1. Auflage)
S. XIXList of Abbreviations
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ACA | Annual Compliance Arrangement |
ACHR | American Convention of Human Rights |
AEO | Authorized Economic Operator |
AG | Advocate General |
AOA | Authorized OECD Approach |
APA | Advance Pricing Agreement |
ATAD | Anti-Tax Avoidance Directive |
ATO | Australian Taxation Office |
ATP | aggressive tax planning |
AtP | Ability-to-Pay |
ATR | Australian Tax Reports |
AUD | Australian Dollar |
B2C | Business-to-Consumer |
Bundesabgabenordnung (Federal procedural tax code) | |
BEFIT | The Business in Europe: Framework for Income Taxation |
BEPS | Base Erosion and Profit Shifting Project |
BITs | Bilateral Investment Treaties |
BMF | German Federal Ministry of Finance |
BRICS | Brazil, Russia, India, China and South Africa |
CAAD | Centre For Administrative Arbitration (Portugal) |
CCC | Community Customs Code |
CCP | Co-operative Compliance Program |
C(C)CTB | Common (Consolidated) Corporate Tax Base |
CEO | Chief Executive Officer |
CFC | Controlled Foreign Company |
CFO | Chief Financial Officer |
CFR | Charter of Fundamental Rights of the European Union |
CIAT | Inter-American Center of Tax Administrations |
CIT | Corporate Income Tax |
CJEU – ECJ | Court of Justice of the European Union |
COBIT | Control Objectives for Information and related Technology |
COSO | Committee of Sponsoring Organisations of the Treadway Commission |
S. XXCP | Cost Plus |
CRM | Co... |