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Justice, Equality and Tax Law

1. Aufl. 2022

ISBN: 978-3-7073-4548-3

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Justice, Equality and Tax Law (1. Auflage)

S. XIXList of Abbreviations


Tabelle in neuem Fenster öffnen
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...

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