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Handige en overzichtelijke bundeling van relevante wetgeving inzake de fiscale procedure (directe en indirecte belastingen) en de bepalingen van fiscaal strafrecht: Het laatste decennium zijn er meer …

Litigating a Case in Tax Court is designed to cover every aspect of a United States Tax Court case from start to finish. Derived from a chapter in the classic Effectively Representing Your Client Bef …

Unlocking the complexities of individual tax residence is crucial for navigating both domestic and international income taxation. However, Brazil’s current tax residence rules have fallen behind the …

New empirical analysis shows that fiscal policy in Timor-Leste has been unable to stabilize macroeconomic fluctuations over the last couple of decades. Timor-Leste collects relatively little non-oil …

O livro tem como elemento central a análise de fatos geradores tributários decorrentes do uso de criptomoedas como ativos de pagamentos (principalmente) e investimentos (residualmente). A premissa pe …

Assessing how Asia and the Pacific can benefit from stronger tax systems, this comparative analysis drills down into the set-ups and performance of revenue bodies in 41 economies to highlight reform …

Value-added tax (VAT) generates significant government revenue in many countries and given their broad coverage, VAT measurements are useful indicators for economic and fiscal analyses. This publicat …

For ADB members in Asia and the Pacific, stronger tax systems are now more important than ever—to boost revenues enabling recovery from the economic shocks of COVID-19, and to reinforce implementatio …

This book is designed to be a short, critical introduction to the controversies in tax policy. The main thesis of the book is that there is a deeper substructure to debates about tax policy that unde …

Tax havens in offshore lands like Switzerland, the Cayman Islands and the Bahamas were once considered a rarity, the preserve of the super-rich. Today, they are big business available to the masses. …