Joint Audits: Applicable Lay and Taxpayer Rights

In: World Tax Journal - November 2018

This article provides an overview of the concept, categories and objectives of joint audits, defined as all forms of international cooperation between tax authorities where officials from one country take part in a tax audit carried out by officials of another country.

Tina Ehrke-Rabel gemeinsam mit Nevia Čičin-Šain und Joachim Englisch