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Tax Administration versus Taxpayer – A New Deal?

Country:
-
Author:
M.T. Soler Roch
Issue:
World Tax Journal, 2012 (Volume 4), No 3
Published:
26 September 2012
The evolution of the relationship between the tax administration and the taxpayer from a concept based on taxing power, governed by principles and legal rules, to the enhanced relationship based on a fair-play attitude and implemented by soft-law instruments.
 
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