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.