Intra-Community Tax Audit

Intra-Community Tax Audit
A comparative survey of the legal guidelines for tax auditing and recommendations for enhanced cooperation in the 27 EU Member States

Why this book?

The internationalization of the business world is leading to more cooperation between tax authorities throughout the EU. An extensive network of international treaties and bilateral agreements must allow for international cooperation to run smoothly. However, this network appears to be inadequate for cooperation in the field of intra-Community tax audits in the EU.

Intra-Community Tax Audit is a multidisciplinary study that describes the background of international cooperation and provides insight into the legal frameworks for tax auditing in all 27 EU Member States. The book presents a comparative survey and points out similarities and differences between the EU Member States. The impact of the different legal frameworks for tax auditing on the execution of intra-Community tax audits is examined, and a plea is made for a methodical approach to these audits. Finally, the book formulates recommendations for the harmonization of domestic rules governing tax auditing in the EU and for strengthening international rules for an intra-Community tax audit.

Intra-Community Tax Audit will be of interest to staff of the tax administrations throughout Europe, staff of the European Commission, staff of National Audit Offices, tax accountants and tax advisors working in international practice, specialists in procedural law and all those who are interested in international cooperation.


Sample excerpt, including table of contents


Lisette van der Hel studied accountancy at the Dutch Institute of Chartered Accountants in Amsterdam, fiscal economics and tax law at Tilburg University and European Fiscal Studies at Erasmus University in Rotterdam. In 2009 she graduated at Nyenrode Business University. Ms van der Hel is strategic advisor in compliance risk management at the Dutch Tax and Customs Administration and a member of the EU Risk Management Platform. In November 2010, she was appointed a Professor in Effectiveness of Supervision at Nyenrode Business University. Together with businesses, intermediary parties and other governmental bodies, she is involved in the development of effective and efficient enforcement strategies, both in a domestic and international context.