Changing the relationship between tax administration and taxpayers: Horizontal monitoring in the Netherlands
Horizontal monitoring has been established as a tool to prevent aggressive tax structures. It is based on the change of the traditional relationship between tax administration and taxpayers. The program concentrates on corporate taxpayers, mostly large business, with exception of the Netherlands whe...
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| Format: | Article |
| Language: | English |
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University Dzon Nezbit
2016-01-01
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| Series: | Megatrend Revija |
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| Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/1820-3159/2016/1820-31591602203S.pdf |